Before 6 April 2008, a non-domiciled taxpayer could claim, at no cost, to be taxed on the remittance basis. This enabled them to protect all their non-UK income and gains from UK tax as long as the funds were not brought into this country.
From 6 April 2008, there is effectively an annual 'fee' called the remittance basis charge (RBC) where long-term UK residents claim the remittance basis. For more details on claiming the remittance basis, see E6.324F. The taxpayer is required to claim the remittance basis unless they meet the conditions for it to apply automatically, see E6.324E.
For an overview of the remittance basis, see E6.324A.
Meaning of long-term resident
'Long-term resident' is not a statutory term but covers individuals who are 18 or over in the tax year, resident in the tax year and have been UK-resident1:
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•ÌýÌýÌýÌý in at least 7 out of the 9 preceding tax years (the 7-year residence test)2
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•ÌýÌýÌýÌý in at least 12 out of the 14
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Web page updated on 17 Mar 2025 17:14