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STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

This guidance note explains what is meant by offshore bonds and foreign policies, the tax charges that are likely to arise, and how they should be reported on the tax return where the individual is resident and domiciled or deemed domiciled in the UK. See the Residence ― overview and Domicile guidance notes.