- HM Revenue & Customs
- Part of:
- Tax on foreign income: rules from 6 April 2013, HM Revenue and Customs: leaflets, factsheets and booklets, and Living or working abroad or offshore
- 3 October 2013
- Last updated:
- 8 June 2016, see all updates
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.
Published: 3 October 2013
Updated: 8 June 2016
- The Residence, Domicile and the Remittance Basis guidance note has been updated.
- 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.
- Hyperlinks within the RDR1 have been updated.
- First published.