Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Application definition

What does Application mean? An application is a procedural request asking a court to make an order, typically during the life of proceedings (an interim/interlocutory application) but sometimes disposing of an issue finally. The concept is descriptive rather than statutorily defined; content and procedure are set by court rules and case law in each jurisdiction. England and Wales: under the Civil Procedure Rules, applications are made by application notice (cpr Part 23), on notice or without notice, supported by evidence (usually a witness statement), and subject to filing fees, service and time limits. Common applications include extensions of time, summary judgment, security...

UK resident non-domiciliaries: remittance basis for foreign income and gains to 5 April 2025—offshore income gains, foreign chargeable gains, temporary non-residence and foreign loss election (Archived)

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Practice notes

ARCHIVED

This archived Practice note offers a brief overview of how the remittance basis applies to the foreign income and gains of UK resident but non-domiciled remittance basis users. It examines relevant foreign income, deemed income in the form of offshore income gains, and foreign chargeable gains...

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime

The Finance Act 2025 (FA 2025), which received Royal Assent on 20 March 2025, enacts the abolition of the remittance basis of taxation and brings in a residence-based regime from 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Additional measures include changes to the rules for excluded property status, the abolition of protected settlements status for offshore trusts, and amendments to overseas workday relief. For further details, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26...

Meaning of foreign income and gains

In the context of the remittance basis, the term ‘foreign income and gains’ comprises:

relevant foreign income
chargeable overseas earnings
foreign specific employment income
foreign chargeable gains

This note will...

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Web page updated on 22/05/2026

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