STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. See Simon's Taxes E6.300 for full details. The commentary below is impacted by these changes, which are to be legislated in Finance Act 2025.
Until 6 April 2025, where an individual is UK resident but non-UK domiciled, they may make a claim to be
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