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Prior to 6 April 2025, UK resident individuals who were not domiciled or deemed domiciled in the UK had the choice to pay tax on the remittance basis (meaning UK tax was only paid on foreign income and gains to the extent that these were brought to the UK in the tax year) or the arising basis (meaning UK tax was payable on worldwide income and gains arising in the tax year). See the Remittance basis ― overview guidance note.

From 6 April 2025, the remittance basis of taxation is abolished. This is replaced with a regime linked to the number of years of UK residency called the foreign income and gains regime (FIG regime). This regime is to be open to anyone who meets the residence conditions, including those who would otherwise be considered to be UK domiciled. See the Abolition of the remittance basis from 2025/26 guidance note.

The guidance below relates to the remittance basis charge due in relation to tax years prior to 6 April 2025. This remains relevant after