Remittance to UK

[denaliturtle]

Hi

I am resident non domiciled in the UK and on a taxed on a non remittance basis.
I brought a gift of 50K EUR to the UK from Switzerland to invest with a UK broker. This money was given to me abroad and put on an account in Switzerland which was receiving interest and dividends from other investments. By bringing this into the UK do I need to pay tax on any dividend/interest on the Swiss account while the money was sitting there as the funds brought in to the UK are not "clean"?
Thanks.

[maths]

Yes, UK tax is in principle due on the income credited to the account post UK residence arising on remittance.

Essentially, the account is a so-called "mixed fund" and there are then UK tax rules to determine what has been remitted from an account which comprises (as in your case) monies from a gift, interest and dividend income.