Unremittable foreign income in general can be excluded from UK taxable income by a claim under ITTOIA 2005, s 842. Unremittable means that the income cannot be transferred to the UK because of the laws of the territory where the income arises, or the executive action of its government, or the impossibility of obtaining currency there which could be transferred to the UK1.
Unremittable income must not be realised outside the territory in which it arises for an amount either
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