🇬🇧 NON-DOM REMITTANCE BASIS
United Kingdom — Special Tax Regime
Status
Discontinued
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)
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
45.0%
Corporate Tax
25.0%
VAT
20.0%
Capital Gains
24.0%
Treaty Count
130
📋 OTHER REGIMES IN UNITED KINGDOM
| Name | Type | Rate |
|---|---|---|
| FIG Regime (Foreign Income & Gains) | Exemption | -- |
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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