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STOP PRESS: At Spring Budget 2024, the Chancellor announced that the remittance basis would be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Individuals who are UK resident and not domiciled or deemed domiciled in the UK can use the remittance basis of taxation to ensure that they are only taxed on their foreign income and gains in the UK to the extent these are 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 normal rule is that property brought to, or used in the UK,