Rate
—
Duration
—
expires Apr 5, 2025
Prior non-residency
—
required before applying
Standard top income tax
45.0%
United Kingdom, without the regime
Overview
- Regime
- Non-Dom Remittance Basis
- Country
- United Kingdom
- Type
- Non dom
- Status
- Discontinued
- Effective from
- —
- Expires on
- Apr 5, 2025
Details
- Summary
- Former remittance basis allowing non-UK domiciled residents to avoid UK tax on foreign income/gains not remitted to the UK. Abolished April 2025.
- Eligibility
- Was available to UK residents who were not UK-domiciled.
- Benefits
- Foreign income and gains only taxed if remitted to UK. Replaced by 4-year FIG (Foreign Income and Gains) regime.
- Requirements
- Had to claim remittance basis annually.
- Limitations
- Abolished from 6 April 2025. Replaced by 4-year FIG exemption for new arrivals.
- Income types covered
- All foreign income and gains
- Duration details
- Indefinite (with annual charge after 7 years)
Other regimes in United Kingdom
| Name | Type | Rate |
|---|---|---|
| FIG Regime (Foreign Income & Gains) | Exemption | — |
View source PwC Worldwide Tax Summaries