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
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