Income Tax Act 2007 section 809B

Claim for remittance basis to apply

Section 809B sets out who may claim the remittance basis of taxation and the conditions that must be met, together with the procedural rules for making such a claim.

• The remittance basis is only available for the tax year 2024-25 and earlier tax years; it cannot be claimed for 2025-26 onwards
• The individual must be UK resident, not domiciled (and not deemed domiciled) in the United Kingdom, and must make an active claim for the remittance basis to apply
• Deemed domicile rules under section 835BA are used when determining whether the individual is domiciled in the UK, which means long-term UK residents may be excluded
• Claims must follow the standard procedures and time limits in sections 42 and 43 of the Taxes Management Act 1970, except that the requirement to include a claim in a tax return does not apply