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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 have passed 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 were 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 had not previously made such returns would have needed to consider making appropriate returns for relevant years if they wished to be eligible for the certification process.

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

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

or

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

or

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

In these circumstances the certificate produced by the professional representative could have been amended to reflect the fact that non-UK domiciled status was 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.