Income Tax Act 2007 section 809D

Application of remittance basis without claim where unremitted foreign income and gains under £2,000

Section 809D provides for the automatic application of the remittance basis to UK-resident, non-domiciled individuals whose unremitted foreign income and gains are below £2,000, without the need for a formal claim.

• Applies automatically for tax year 2024–25 and earlier years where a UK-resident, non-domiciled individual has unremitted foreign income and gains below £2,000
• Does not apply if the individual meets the conditions set out in section 828B (Condition A) or opts out via their self-assessment tax return (Condition B)
• Unremitted foreign income and gains are calculated as total foreign income and gains for the year minus the amount actually remitted to the UK in that year
• From 2025–26 onwards this automatic remittance basis provision ceases to be available, reflecting the abolition of the remittance basis regime