Remittance basis and transfer to HMRC

The Revenue have confirmed that transfers of overseas income back to the UK to pay for the £30,000 tax charge won't be taxable for non UK domiciliaries. This means that non UK domiciliaries can transfer £30,000 back to the UK without being subject to UK tax on this, as well as having to then pay the £30,000 tax charge. If they would have been taxed on the transfer of funds to pay the £30,000 this means that they would have actually have needed to have remitted £50,000 (if they were a higher rate taxpayer) to then pay £30,000 to the Revenue. Does this mean that the first £30,000 of any remittances will be effectively excluded from being classed as a remittance? Well unfortunately this does not appear to be the case. It looks as though the Revenue will only accept that the £30,000 is transferred back to the UK to settle the £30,000 additional tax charge where it is either: - Transferred electronically to the Revenue, or - Drawn on a foreign cheque for them Therefore if you transfer the £30,000 into your UK bank account before transferred it to the Revenue it will be taxed as part of your remitted income. As such if you're planning on using overseas income to settle the additional tax charge it makes sense to use one of the methods above. The fact that the £30,000 is not taxed as a remittance is also an important factor to take account of when assessing whether you should claim the remittance basis or not.