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The ITA 2007, s 828C exemption for a non-domiciled individuals limited amount of earnings and investment income requires that no tax return is filed¹. Therefore, in order to qualify for the exemption, the remittance basis cannot be formally claimed² (or automatically applied by a ITA 2007, s 809D or ITA 2007, s 809E request) on a tax return.

In order to avoid the problem that a tax return must be filed with HMRC if a notice to file is issued to the individual, from January 2013 onwards HMRC allows the UK PAYE employer to control the filing situation. This involves HMRC allocating a 'No Tax Return' PAYE reference to the employer for qualifying low-earner UK-inbound expatriates. No self assessment return filing notices are issued to the employees whose records are held under this PAYE reference, provided that the employer holds the information required to support an ITA 2007, s 828A claim. Alternatively, on request from 6 April