This Tax Information and Impact Note is about increases to the remittance basis charge.
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This measure will increase the remittance basis charge paid by non-domiciles who have been resident in the UK for more than 12 of the past 14 years and who wish to retain access to the remittance basis of taxation. There will be a new charge introduced for people who have been resident in the UK for more than 17 of the past 20 years. The £30,000 charge will remain the same for those resident in the UK for 7 of the past 9 years.