Guidance

Guidance note: changes to the remittance basis

This guidance highlights the changes to the taxation of UK resident, non-domiciled and not ordinarily resident individuals who choose to be taxed on the remittance basis.

Documents

Changes to the Remittance Basis: guidance note

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Details

This guidance is for UK residents who are non-domiciled in the UK, who want to claim the remittance basis from the 2012 to 2013 tax year onwards on foreign income or gains. It explains changes to the remittance basis of taxation from 6 April 2012.

Published 28 May 2012