E6.340 Foreign earnings exemption for non-domiciles—conditions
In general, the remittance basis legislation in ITA 2007, ss 809B–809E requires an individual working in the UK to file a self-assessment tax return to claim the remittance basis of assessment for their non-UK earnings. However, an exception1 provides a limited income tax exemption for certain remittance basis earnings of a non-domiciled individual (including a deemed domicile after 5 April 2017, see E6.323B), provided that no self-assessment tax return is filed and no ITA
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