Personal tax – guidance

RDR1: residence, domicile and the remittance basis

This is a guide for residents and non-residents on the residence, domicile and remittance basis rules for tax years 2012 to 2013 onwards.


This guidance gives you information about how your residence status and your domicile status affect the payment of tax in the UK on foreign income or foreign chargeable gains and the remittance basis of taxation.