The Treasury consultation, Paying a Fairer Share: a Consultation on Residence and Domicile, issued on 6 December 2007 stated that one of the anomalies to be corrected was «the fact that certain anti-avoidance legislation, such as provisions introduced to prevent UK residents from making gains tax free in offshore structures, does not work effectively in relation to remittance basis users. (newlawjournal.co.uk)
Thank you for the link, but that guidance refers to the remittance basis. (money.stackexchange.com)
Christophe is a remittance basis user and has $ 8,000 income paid into his French bank account in June 2011 when the exchange rate is $ 0.705 to the pound, the equivalent of # 5,642. (gov.uk)