Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Remittance basis definition

What does Remittance basis mean? A method of taxing a resident but non‑domiciled individual so that foreign income and foreign chargeable gains are taxed only when money, assets or value are brought to, used in or enjoyed in the jurisdiction (a “remittance”). United Kingdom: The remittance basis is a statutory regime in the Income Tax Act 2007 and the Taxation of Chargeable Gains Act 1992, applying across England and Wales, Scotland and Northern Ireland. It is usually claimed via Self Assessment (except where unremitted foreign income and gains are under £2,000, which applies automatically). Claiming generally forfeits the personal allowance and the CGT annual exempt amount,...

UK remittance basis for non-doms: remittance rules, eligibility, claims, remittance basis charge, temporary non-residence, drawbacks, and the 2025 abolition with new four-year foreign income and gains exemption

Published by a LexisNexis Private Client expert

Practice notes

ARCHIVED: This archived Practice note outlines the remittance Rules affecting UK‑resident non‑domiciled individuals (non‑doms). It sets out what does and does not amount to a remittance, the extension of the Remittance basis of taxation to temporary non‑residents, who may use the remittance basis, how to claim it, and the potential drawbacks of doing so. It includes references to the Finance Act 2012.

Abolition of the UK's existing tax regime for UK resident non-UK domiciled individuals

The UK Chancellor, Rachel Reeves, confirmed on 29 July 2024 that, with effect from 6 April 2025, the government will proceed with abolishing the UK’s existing tax regime for UK‑resident non‑UK domiciled individuals (non‑doms) and introducing the new four‑year FIG (foreign income and gains) exemption regime announced by the previous government at the Budget in March 2024—see: Spring Budget 2024—Private Client analysis—International. The new four‑year FIG exemption will be available to individuals who become UK resident having been non‑UK resident for each of the previous ten tax years...

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Alison Cartin

Taylor Wessing LLP

Alison is a Knowledge Development Lawyer for the Private Client Group, responsible for the team's know how and training needs and monitoring legal and market developments. She regularly leads both in-house and external client training events and writes materials for the Bryan Cave Leighton Paisner Tax blog and clients. Prior to becoming a Knowledge Development Lawyer in 2004, Alison advised high net worth individuals and the international wealth management institutions that serve them on the full spectrum of contentious and non-contentious private client issues. She has extensive experience advising on cross-border tax and wealth planning issues and has been involved in advising governmental and regulatory bodies on the cross-border exchange of information in tax matters and international tax agreements. She is a member of the Society of Trust & Estate Practitioners (STEP)....

Web page updated on 22/05/2026

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