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.

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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 and the remittance basis of taxation.

Published 3 October 2013
Last updated 31 January 2018 + show all updates
  1. The RDR1 has been updated because of the changes to the deemed domicile rules from 6 April 2017.
  2. The Residence, Domicile and the Remittance Basis guidance note has been updated.
  3. 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.
  4. Hyperlinks within the RDR1 have been updated.
  5. First published.