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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.15 Accrued income scheme /Excluded persons / E1.1524 Other excluded persons

E1.1524 Other excluded persons

Personal and employment tax

Individuals on the remittance basis

From 6 April 2008 accrued income profits made on a transfer of foreign securities by an individual to whom the remittance basis applies (either by claim or automatically, see E6.324A–E6.332) are treated as relevant foreign income¹. The individual is

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I7.333A Companies and replacement APR property

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation