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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: Temporary non-residents and Relevant Foreign Income: Temporary Non-Residents - charge on relevant foreign income

In general the remittance basis provisions apply to UK resident individuals who are either not ordinarily resident or not domiciled within the UK.

However there are certain provisions within ITTOIA05/s832A that apply to remittances of relevant foreign income RDRM31140 in years when an individual is not resident which have to be considered for individuals who may upon their return to the UK, be deemed to have been a ’temporary non-resident’.

These ‘temporary non-resident provisions’ apply if, in any tax year before becoming not-resident, the individual has used the remittance basis in respect of their relevant foreign income under either:

  • ITA07/s809B, s809D or s809E since 6 April 2008 and/or
  • ITTOIA05/s830 prior to 5 April 2008

The rules provide that where an individual has relevant foreign income which was charged on the remittance basis for the year of departure or any earlier tax year, and which is remitted after the year of departure and before the year of return, it is treated as remitted to the UK in the year of return, and taxed accordingly.

Refer to RDRM32520 for details of the residence/non-residence qualifying conditions to determine if these rules apply, and a worked example.


The temporary non-resident provisions at section 832A apply for years 2008-09 onwards. This means that the rules for temporary non-residents do not apply to relevant foreign income remitted in tax years up to and including the tax year 2007-08. Refer to RDRM31440 Transitional provisions - relevant foreign income and temporary non-residents rule for details.

However, the rules do apply to relevant foreign income arising in years up to and including the tax year 2007-08 which is remitted in a year of ‘temporary non-residence’ after 6 April 2008.