This guidance note explores whether those who were entitled to use the remittance basis prior to 6 April 2025 should do so. Although the remittance basis has been repealed for foreign income and gains from that date, the commentary below is still relevant as the decision as to whether to be taxed on the remittance basis can be made after the end of the tax year.

Before this question can be answered, the individual needs to understand:

1. •

   the scope of the remittance basis

2. •

   whether they have to make a claim for the remittance basis, and

3. •

   whether they have to pay the remittance basis charge for making a claim

The decision as to whether to use the remittance basis for a tax year prior to 6 April 2025 is made on an annual basis. If an individual chooses not to use it, then they are taxable in the UK on their worldwide income and gains using the arising basis of assessment, as if they were resident and