Income Tax (Trading and Other Income) Act 2005 section 842

Claim for relief for unremittable income

Section 842 allows a person to claim relief so that foreign income which cannot be brought into the UK (unremittable income) is excluded from their income tax liability, subject to certain conditions and time limits.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.