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The onward gifts rules are significantly simplified from 6 April 2025, following Finance Bill 2025 and the end of the remittance basis.

For the onward gifts rules as they apply to qualifying new resident and non-residents, with transitional provisions, from 6 April 2025, see E1.1122.

Onward gifts rules to 5 April 2025—subsequent recipients

The following applies if the trigger conditions at E1.1123 are met and the subsequent recipient is UK resident for the tax year in which the onward payment is made (the 'gift year') and also for the matching year if that is later than the gift year¹. Income is treated, for the purposes of the benefits charge under ITA 2007, s 731 (see E1.1117), as arising to the subsequent recipient for the charging year. The amount of that income (Amount A) is equal to so much of the amount or value of the onward payment as falls within condition (5) at E1.1123². If the subsequent recipient is chargeable