Non Dom Remittances

[invictus]

A non-dom remittance basis taxpayer in 2007/08 was taxed on the arising basis in 2008/09 on overseas interest, dividends and capital gains received in 2008/09. The taxed amounts are all kept in one bank account (a mixed fund), with original capital. He now wants to remit the 2008/09 taxed amounts to the UK in 2009/10. He is very unlikely to claim the remittance basis in the near future.

Can he remit the amounts taxed in 2008/09 to the UK as clean capital in 2009/10 given he will taxed on the arising basis in future years? He wants to do this each year in arrears, that is, remit taxed amounts for the previous tax year before the end of the next tax year. He has accumulated income and gains in the same bank account arising from 2007/08 and before.