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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: double taxation relief claims

The remittance basis charge of either £30,000 or £50,000 consists of income tax, capital gains tax or a combination of the two. Individuals subject to the remittance basis charge may be able to claim relief for the income tax and capital gains tax elements as appropriate under the terms of the relevant Double Taxation agreements.

Double taxation relief may be given by the relevant country or countries on the income or gains that are nominated by the individual under the terms of ITA07/s809C. Refer to RDRM32300 Remittance basis charge - nomination of foreign income and gains.

Any questions that a taxpayer may have about the treatment under the terms of another country’s law of the tax that is the remittance basis charge should be directed to the tax authority of the other country.

A full list of Double Taxation Agreements currently in place is available in the Digest of Double Taxation Treaties. The terms of each Double Taxation Agreement (DTA) can be found in the Double Taxation Relief Manual.

Refer to INTM160000+ for information about relief from double taxation that is available to UK residents, or further details on what credit may be available.