Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

Residence & non-UK domiciles: Requirement to make a return

To qualify to be treated by Swiss paying agents as a non-UK domiciled individual, a UK resident must pass the certification process as described in Article 4 of the agreement.

In most cases this will require the non-domicile status to be indicated within a UK tax return for the relevant tax year. The return must also include a claim to the remittance basis of taxation and, where appropriate, the Remittance Basis Charge must have been paid.

For individuals who are required to make a return it is therefore not possible to pass the certification process if no claim to the remittance basis has been made. Non-UK domiciled individuals who have not previously made such returns will need to consider making appropriate returns for relevant years if they wish to be eligible for the certification process.

The only exceptions to the above will be where a non-UK domiciled individual who is not otherwise required to file a UK tax return for the relevant tax year:

  • has unremitted foreign income of less than £2,000 for the same period

or

  • is under 18 years of age and has no foreign income or gains in the tax year and has no UK income or gains in the tax year other than taxed UK investment income of less than £100 and makes no taxable remittances of foreign income or gains in the tax year

or

  • has been resident in the UK for fewer than 7 of the previous 9 tax years and has no foreign income or gains in the tax year and has no UK income or gains in the tax year other than taxed UK investment income of less than £100 and makes no taxable remittances of foreign income or gains in the tax year.

In these circumstances the certificate produced by the professional representative may be amended to reflect the fact that non-UK domiciled status is confirmed despite a UK tax return not having been made. The certificate will also be required to confirm that, for the relevant tax year(s), there are no other circumstances requiring the non-UK domiciled individual to submit a UK tax return.