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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Accessing the remittance basis: Exceptions to the claim requirements: Exceptions to the claim requirements - overview

A UK resident individual who is either not domiciled and/or not ordinarily resident may use the remittance basis in a tax year without having to make a claim on a self-assessment tax return in two circumstances.


  • The individual’s un-remitted foreign income and gains are under the £2,000 threshold for the relevant tax year and
  • (non-doms only) the individual is not an employee with only small amounts of employment income (ITA07/s828A).

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The individual is:

  • not a long-term resident (or is under the age of 18 at the end of the tax year) and so not subject to the remittance basis charge, and
  • they have limited/no UK income or gains for the relevant tax year, and
  • they do not remit any relevant foreign income and gains for that tax year.

Individuals using the remittance basis by virtue of either s809D or s809E do not have to file a self-assessment return in order to access the remittance basis.

However, if an SA return has been issued or requested then they should include details of their use of the remittance basis in the return when they file it, even if the remittance basis is accessed by virtue of s809D or s809E.