Offshore remittances

Offshore remittances

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Am I correct in understanding that where an Non-Dom indvidual has an offshore bank into which UK capital is paid, and on which Interest is earned. That where there is any repayment of capital back to the UK that this will first matched to the Interest earned on the account before it is matched to capital.
NB:This question refers to a period up to 5th April 2008.

Thanks for any answers.

Dannyboy

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