Subject to certain formal claim exceptions (see E6.324E), an individual who is resident in the UK for a tax year but who is either not domiciled, or (from 6 April 2017) not deemed domiciled, in that year, must make a formal claim under ITA 2007, s 809B if they want the remittance basis to apply for that tax year1.
For details of the concept of domicile, see E6.300A. For an overview of the remittance basis, see E6.324A.
For the interaction between the formal claim for the remittance basis and the temporary non-residence rules, see E6.137B and E6.137C.
Annual claims
A qualifying individual can choose for each tax year whether or not they wish to be taxed on the remittance
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