237. Application of the alternative basis of charge.

An alternative basis of charge is provided1 in the case of individuals who are not domiciled in the United Kingdom2. If an individual is UK resident3 for a tax year4, but is not domiciled5 in the United Kingdom in that year, he may make a claim for the remittance basis to be applied to his overseas income and gains6. However, if the individual's unremitted7 foreign income and gains8 is less than £2,000 for a tax year, the remittance basis applies whether a claim is made or not9.

The basis also applies without requiring a claim if the individual either has