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Individuals who were UK resident and not UK domiciled could use the remittance basis of taxation prior to 6 April 2025 to ensure that they are only taxed in the UK on their foreign income and gains arising in the tax year to the extent these are treated as remitted to the UK. See the Remittance basis ― overview and Who can access the remittance basis? guidance notes.

The rules on when income and gains are remitted to the UK are explained in the When are income and gains remitted? guidance note, and you are advised to read that note first.

The meaning of remittance is complex, but where property is brought to, or used in the UK, by or for the benefit of a relevant person, there is normally a taxable remittance if the property was purchased out of (or derived from) relevant foreign income / gains.

However there are a number of exceptions to this general rule so that certain property can be remitted to the UK without attracting a tax charge under