1259 - Amount of income arising or received before any tax taken off

Enter the amount of income before deducting any foreign tax or Special Withholding Tax (SWT).

If you won't claim relief from UK tax for any foreign tax that you've paid, the amount to show in this field is the amount you've received.

Foreign pensions

If you do not pay tax on the Remittance Basis you can deduct 10% of the value of overseas pensions, annuities and social security pensions so that only 90% of the amount received will be taxable in the UK.

10% deduction

You can deduct 10% of the value of overseas pensions, annuities and social security pensions so that only 90% of the amount received will be taxable in the UK.

If you're claiming the 10% deduction or any exemption due, enter the amount of income minus the 10% deduction or the exemption, in the 'Amount of income arising or received before any tax taken off' field, and add a note in the 'Any other information' field at the end of the return to show the deduction claimed.

If you're claiming the 10% deduction enter the gross figure minus the 10% deduction.

Remittance basis

Information about residence, domicile and the remittance basis of taxation can be found in booklet HMRC6 which is available at www.hmrc.gov.uk

HM Revenue and Customs strongly recommends that you read booklet HMRC6, in particular Chapter 5, before you make any decision about claiming the remittance basis of taxation.

If you decide that you want to pay tax on the remittance basis Helpsheet 264 - Remittance basis (PDF 99K) provides further information. You'll need to complete the Residence, Remittance Basis etc pages (SA109).You can't however file these supplementary pages online using this free HMRC service. Instead if you want to file your tax return online, you'll need to exit this service and purchase commercial software. Use the following web address when choosing a commercial supplier.

To view the guidance notes you need to use a PDF file viewer. You can get one at www.adobe.com