Guidance

Residence, domicile and the remittance basis: RDR1

Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.

From:
HM Revenue & Customs
Published
3 October 2013
Last updated
19 July 2018 — See all updates

Documents

Guidance note for residence, domicile and the remittance basis: RDR1

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This guidance gives you information about:

  • how your residence and domicile status affect the payment of tax in the UK on foreign income or foreign chargeable gains
  • the remittance basis of taxation

Help HMRC to improve this guidance

Published 3 October 2013
Last updated 19 July 2018 + show all updates

  1. Flowchart 4, 'You have no plans to leave the UK', in section 5 of the guidance has been updated.

  2. The RDR1 has been updated because of the changes to the deemed domicile rules from 6 April 2017.

  3. The Residence, Domicile and the Remittance Basis guidance note has been updated.

  4. The changes in this new version of RDR1 are listed on page 9 of the pdf. The main ones are: an update for changes to the remittance basis introduced from 6 April 2015 and information about the Capital Gains Tax extension to gains from sales and disposals of UK residential property by non-UK residents.

  5. Hyperlinks within the RDR1 have been updated.

  6. First published.

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