Foreign Income 09 - All other income received by a person abroad and any remitted 'ring fenced' foreign income

You may need to tick the check box if you've transferred, or taken any part in the transfer of assets, as a result of which income has become payable to a person abroad. All items chargeable as income, other than dividend income, under the transfer of assets provisions should be entered in this section only.

If the income received by the person abroad is 'protected foreign income', do not enter details of protected foreign income in the fields 'Special Withholding Tax and any UK tax taken off'.

Read the Trust Protections and Protected Foreign Income section in Helpsheet 262 - Income and benefits from transfers of assets abroad and income from non-resident trusts.