Income Tax (Trading and Other Income) Act 2005 section 837

Claims for relief on delayed remittances

Section 837 provided a mechanism for claiming tax relief where income earned abroad could not be brought into the UK due to circumstances beyond the taxpayer's control, but this provision has been removed from the tax code.

• Section 837 allowed individuals to claim relief when foreign income could not be remitted to the UK due to restrictions or conditions outside their control.
• This provision was relevant under the remittance basis of taxation, where UK tax on foreign income was only charged when that income was brought into the UK.
• The section was repealed by the Finance Act 2008 (Schedule 7, paragraph 54) as part of a wider overhaul of the remittance basis rules.
• The repeal took effect from the 2008–09 tax year onwards, meaning the relief is not available for any tax year from 2008–09 forward.