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HM Revenue & Customs

Foreign Income 57 - Total amount omitted

The provisions described at the foreign sections are:

and any remitted:

do not apply if you can show from all the circumstances that none of the purposes of the transfer and any associated operations was to avoid tax.

But an exemption is only due if actual income would otherwise be chargeable. If you omit income for this reason from the taxable amount in the foreign sections 'Dividend income received by a person abroad' and 'All other income received by a person abroad and any remitted 'ring fenced' foreign income' and from 'Payment or value of benefit received from a person abroad', you must enter the total amount of income you have omitted here. 

You must also provide relevant details and an explanation in the ''details' box below. Include details of the assets transferred and any associated operations, the person abroad concerned, the circumstances of the relevant transactions and the basis for your claim to exclusion.