UK INDIVIDUAL TAX
Constructive Remittances
Constructive remittances include the following:
 | Incurring expenses in the UK with a non-UK credit card and settling the account with non-UK sourced income or gains |
| Purchasing an asset outside the UK with non-UK income and subsequently bringing the asset to the UK |
| Giving funds to somebody outside the UK who then uses the funds to settle a debt that the donor has incurred in the UK |
| Repayment of funds borrowed outside the UK that were brought to the UK |
