Non domiciled individuals


  2014/15 2013/14
Income limit - remittance basis automatic £2,000 £2,000
Medium term resident period 7 years of the previous 9 7 years of the previous 9
Medium term resident payment per annum £30,000 £30,000
Long term resident period 12 years of the previous 14 12 years of the previous 14
Long term resident payment - per annum £50,000 £50,000


  1. The remittance basis of taxation for non UK income and gains must be claimed by most taxpayers who are UK resident but not domiciled here, or not ordinarily resident. Before that the remittance basis was automatic for non UK income and gains.
  2. Those with unremitted foreign income and gains below the limit of £2,000 are automatically entitled to the remittance basis, with no loss of personal allowances.
  3. Where the remittance basis is claimed the taxpayer loses his right to UK income tax personal allowances and capital gains tax annual exemption.
  4. For those who have been resident for the year of claim and meet the previous residency conditions shown, the remittance basis is only available on payment of the amount shown, as a tax charge on unremitted income and gains. This payment is in addition to the tax on remitted income and gains. No UK personal allowances or capital gains tax exemption would be available. The charge does not apply to children aged under 18. The change counts as UK tax paid for the purposes of Gift Aid.
  5. If funds are remitted to the UK to pay the remittance basis charge, tax will be due on any remitted income in the normal way. However, it is permitted to pay the charge direct from a foreign source and avoid additional UK tax.