This guidance note introduces the remittance basis of taxation that could be accessed prior to 6 April 2025 by certain UK resident individuals and explains what ‘remittance basis’ means. It contains links to guidance notes that discuss the concepts in more detail.

This guidance note discusses the legislation which applies from 6 April 2008 only, however if foreign income or gains are remitted in the current year that arose prior to 6 April 2008 then the old rules must be used, which were mostly based on case law. Understanding the old rules also remains relevant as it may be necessary to rework the history of a taxpayer’s accounts in order to determine what has been remitted in a current year. For the earlier rules and transitional provisions, see RDRM36000–RDRM36470 and Simon’s E6.332AA–E6.332B.

This guidance note does not cover trusts. For the interaction between remittance rules and non-resident trusts, see the Non-domiciled and deemed domiciled settlors and Non-domiciled and deemed domiciled beneficiaries (before 6 April 2025) guidance notes. See also RDRM33590–RDRM33596.

For more on non-resident trusts generally, see the UK tax position of non-resident trusts guidance note.