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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: qualifying conditions

The qualifying conditions for temporary non residents who fall within ITTOIA05/s832A(1) are outlined below.

These are that an individual:

  1. satisfies the residence requirements for the year of return (that is, the tax year of assessment)
  2. did not satisfy the residence requirements for one or more years immediately before the year of return, but did satisfy the residence requirements for an earlier year
  3. there are fewer than five tax years between the year of departure and the year of return
  4. the individual satisfied the residence requirements for at least four out of seven tax years immediately before the year of departure

Residence requirements

The residence requirements are satisfied for a tax year, if at any time during that year the individual is either:

  • Resident in the UK and not treaty non-resident (see below for meaning of ‘treaty non-resident’)
  • Ordinarily resident in the UK, and is not treaty non-resident.

An individual is ’treaty non-resident’ at any time if they are treated as resident in a foreign territory for the purposes of double taxation arrangements (DTAs) within the meaning of ICTA88/s788.

Further details on DTAs are held in the DT digest. The text of each specific DTA is reproduced in the Double Taxation Relief (DTR) manual.


Travis, a long-term UK resident has been a remittance basis user since 2000-01. He leaves the UK for a work secondment in January 2009 (2008-09) and is not resident in 2009-10 and 2010-11.

Travis returns to the UK in August 2011 and meets the residence requirements in s832A in 2011-12.

He has £6,000 of relevant foreign income from 2007-08, a year in which he had claimed the remittance basis under ITA07/s831. He also has £8,000 of relevant foreign income from 2008-09, a year in which he claimed the remittance basis under the new rules at ITA07/s809B.

In 2009-10 and 2010-11 he remits all of this relevant foreign income to the UK to meet certain ongoing UK financial commitments.

Travis will be taxed on £14,000 in 2011-12 (the ‘year of return’) in respect of his remittances of his relevant foreign income in the years of ‘temporary non-residence’.