The rules on remittance changed from 6 April 2008, when it became both more complex and more expensive to utilise the remittance basis. The rules changed again on 6 April 2013 as the abolition of the concept of ordinary residence meant that certain people who had been able to use the remittance basis were no longer able to do so (subject to transitional rules).

This guidance note introduces the remittance basis of taxation and explains what 'remittance basis' means. For details of who can qualify for the remittance basis, see the following guidance notes as appropriate:

  • Who can access the remittance basis (pre 2013/14)?
  • Who can access the remittance basis (2013/14 onwards)?

This guidance note discusses the legislation which applied from 6 April 2008 only. For the earlier rules and transitional provisions, see RDRM36000-RDRM36470.

For commentary on the earlier rules, please click here for the pdf extract from Tolley's Income Tax 2012/13:

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