The concept of a ‘remittance’ is very complex. It includes the movement of overseas assets into the UK, such as a transfer of cash to a UK bank account.
It can also include acquiring assets in the UK using offshore funds, or importing assets acquired abroad, or using foreign income or gains to service a loan that you have used in the UK. Assets held by investment companies or offshore trusts may also be treated as a remittance if brought to the UK. This is just a broad summary, the definition is more wide-ranging so advice may be required.