Foreign Income 12 - Any other overseas income and gains

Select the check box if you received any other overseas income and gains.

This includes:

• gains on disposals of holdings in offshore funds
• payment or value of benefit received from a person abroad
• gains on foreign life insurance policies, life annuities and capital redemption policies
• discretionary income payments from non-resident trusts

Don't select this check box if you will show the relevant amounts in the 'Taxable amount' box for 'All other income received by a person abroad and any remitted 'ring fenced' foreign income'.

You should also check this box if you leave out any amounts from the 'Taxable amount' boxes because you're claiming an exemption in relation to a transfer of assets for:

• dividend income received by a person abroad
• all other income received by a person 'abroad' and any remitted 'ring fenced' foreign income
• payment or value of benefit received from a person abroad