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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.

The general rule is that a UK non-resident individual remains chargeable in the UK on their UK source income, subject to the limit discussed below and any provisions to the contrary in the relevant double tax treaty between the UK and the country in which the individual is resident.

As far as foreign income is concerned, usually a UK non-resident is not chargeable on this income in the UK.

However, this is not the end of the matter: the general rule on the liability to UK income tax is extended by specific anti-avoidance legislation