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.



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

Updates to this page

Published 3 October 2013
Last updated 25 April 2023 + show all updates
  1. Section 4 'Tax when leaving the UK' has been updated to explain that because the UK is no longer a member of the EU, if you first worked for the EU after 31 December 2020, your residence status does change. For example if you’re a UK resident and you first worked for the EU after 31 December 2020 and you go to Luxembourg to work for the EU you become a Luxembourg resident.

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

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

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

  5. 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.

  6. Hyperlinks within the RDR1 have been updated.

  7. First published.

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