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This document summarises the responses to the consultation on the proposed minimum claim period for the remittance basis charge. As set out at the Summer Budget 2015, the government will not proceed with a minimum claim period as a result of wider reforms to the taxation on non-UK domiciled individuals.
At Autumn Statement 2014 the government announced it would consult on making the claim to pay the remittance basis charge apply for a minimum of 3 years, so that non-UK domiciled individuals are not easily able to arrange their tax affairs so as to only pay the charge occasionally.
This consultation seeks to better understand the reasons why individuals choose not to pay the remittance basis charge each year and why this can change from year to year. It seeks views on how a minimum claim period for the charge might apply but also any alternatives that would also meet the government’s objectives.