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| English | Russian |
| on the arising basis | с доходов, полученных налоговым резидентом в текущем году (A UK resident, ordinarily resident and domiciled person will be taxed on what is known as the arising basis. This means that all of their income and gains will be taxed in the tax year when they are received. amatsyuk) |
| on the remittance basis | с доходов, полученных налоговым нерезидентом в виде средств, перечисленных на территорию Великобритании (A person who is not a UK domiciliary can choose to have their non-UK income and gains taxed in the UK only to the extent that they are brought into or enjoyed in the UK. These are called ‘remitted' income and gains. Income and gains made abroad which are left abroad are called ‘unremitted' income and gains. amatsyuk) |
| on the remittance basis | по мере ремитирования (напр., дохода Stas-Soleil) |
| Taxpayer on the advance corporation tax on a common basis | плательщик налога на прибыль на общих основаниях (может так? Linguistin) |