Remittance basis

Portuguese translation: regime de remessa

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:remittance basis
Portuguese translation:regime de remessa
Entered by: Martin Riordan

22:15 Mar 10, 2011
English to Portuguese translations [PRO]
Bus/Financial - Law: Taxation & Customs / Income Tax Return UK
English term or phrase: Remittance basis
Translation of the UK Tax Return Form. Does it mean "fiscal domicile" = domicilio fiscal?
Remittance basis is the heading of the following text:
Were you, for all or part of the year to 5 April 2010, one or more of the following - not resident, not ordinarily resident or not domiciled in the UK and claiming the remittance basis; or dual resident in the UK and another country?
Antonio Gross
Local time: 20:46
regime de remessa
Explanation:
É um regime de imposto de renda que regulamenta rendas ganhas fora do Reino Unido:
"From 6 April 2008, individuals who are resident but not domiciled in the UK will need to make a specific claim each year if all non-UK income and capital gains for that year is to be taxed on the remittance basis - otherwise they will be taxed in the UK on their worldwide income. As a result of this many non-doms are going to pay significantly more tax. "
Selected response from:

Martin Riordan
Brazil
Local time: 21:46
Grading comment
Thanks. Your answer was chosen because all I needed was the heading.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1(imposto) de remessa de renda/imposto sobre a renda remetida para o Reino Unido.
Marlene Curtis
4regime de remessa
Martin Riordan
3base (território) de remessa
Marcos Antonio


  

Answers


8 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
remittance basis
base (território) de remessa


Explanation:
Sug.

-princípio do world-wide-income, e tributando os segundos apenas pelos rendimentos externos remetidos para o seu território (remittance basis) (2000, p . ...
www.franca.unesp.br/posgraduacao/DIR/teses/ataide/ataide.do...

- The remittance basis is an alternative to the “arising basis” and can only be used when the person in question is resident in the UK during a tax year and: ...
www.rkgconsulting.com/.../non-doms-remittance-basis/



Marcos Antonio
Local time: 21:46
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 4
Notes to answerer
Asker: Obrigado

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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
remittance basis
regime de remessa


Explanation:
É um regime de imposto de renda que regulamenta rendas ganhas fora do Reino Unido:
"From 6 April 2008, individuals who are resident but not domiciled in the UK will need to make a specific claim each year if all non-UK income and capital gains for that year is to be taxed on the remittance basis - otherwise they will be taxed in the UK on their worldwide income. As a result of this many non-doms are going to pay significantly more tax. "


    Reference: http://www.non-domiciled.co.uk/10.html
Martin Riordan
Brazil
Local time: 21:46
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 19
Grading comment
Thanks. Your answer was chosen because all I needed was the heading.
Notes to answerer
Asker: Excellent. All I have to translate is this heading, without going in detail about the actual legislation. Thanks.

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19 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
remittance basis
(imposto) de remessa de renda/imposto sobre a renda remetida para o Reino Unido.


Explanation:
As a result of the UK Finance Act 2008 the UK remittance basis of taxation has changed dramatically. An individual who is UK tax resident, UK ordinarily tax resident and UK domiciled normally pays UK tax on his worldwide income and gains. However, an individual who is UK tax resident but not ordinarily tax resident and/or not domiciled in the UK can only be liable to tax on income and gains arising in the UK and only on foreign income and gains to the extent that they are remitted to the UK.

Therefore, previously, if a UK tax resident but not ordinarily tax resident and/or not domiciled individual earned a significant amount of money every year from investments held outside the UK he/she would not be liable to UK income tax on that investment income if he did not remit it to the UK

However the changes to the remittance basis of taxation in the UK mean that some people who use the remittance basis from 6 April 2008 will lose their entitlement to UK personal tax allowances and may have to pay a remittance basis charge of £30,000 per annum unless their unremitted income and gains amounts to less than £2,000 per annum.

http://parfreymurphy.ie/free-resources/articles-of-informati...

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Note added at 24 mins (2011-03-10 22:40:04 GMT)
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Antigamente, as pessoas residentes no Reino Unido só pagavam imposto sobre a renda gerada no Reino Unido ou gerada no exterior e remetida para o Reino Unido.

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Note added at 36 mins (2011-03-10 22:51:47 GMT)
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O termo se refere especiifcamente à remessa de renda ganha no exterior para o Reino Unido (o domicício fiscal).

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Note added at 38 mins (2011-03-10 22:53:25 GMT)
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Quando morava na Inglaterra, meu esposo (inglês) não era taxado sobre os nossos ganhos no Brasil, somente no que ganhava na Inglaterra.

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Note added at 48 mins (2011-03-10 23:03:34 GMT)
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Domiciliado ou não (mas considerado residente) não pagava nada. Atualmente, de acordo com a fonte acima, paga imposto a menos que ganhe menos de 2.000 libras por ano em investimenots.

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Note added at 4 hrs (2011-03-11 02:37:27 GMT)
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...em investimentos no exterior.

Marlene Curtis
United States
Local time: 18:46
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 70
Notes to answerer
Asker: Resumindo: Domicilio Fiscal.

Asker: Domicilio fiscal para efeito de renda no exterior


Peer comments on this answer (and responses from the answerer)
agree  Claudio Mazotti
1 min
  -> Grata!
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