E1.605 Relief for delayed remittances

Personal and employment tax

E1.605 Relief for delayed remittances

E1.605 Relief for delayed remittances

The legislation described in this article does not apply from 2008–09 onwards, as to which see E6.324Bonwards.

Sometimes, income will be remitted in a particular year because it could not be remitted in an earlier tax year as a result of circumstances outside the taxpayer's control. Such remittances are known as delayed remittances.

Before 2008/09, under the provisions described in this article relief was available for delayed remittances, provided that certain conditions were met1. The relief was based on that previously in TA 1988, s 585.

Where a claim was made for relevant foreign income to be charged to tax on the remittance basis (see E1.603), the person liable for the tax could make a claim for relief in respect of any income that meets conditions A and B2. Such income was referred to as 'delayed income'.

Condition A was that the income arose before the tax year for which relief was

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