When are income and gains remitted?

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Abolition of non-UK domicile basis of taxation from 6 April 2025

The non-UK domicile basis of taxation is abolished from 6 April 2025. This will affect fundamentally claims for overseas workday relief and, more generally, exemptions on non-remitted income. The separate Abolition of the remittance basis from 2025/26 guidance note sets out the new and transitional rules, applying from 2025/26 onwards.

The remainder of this guidance note is written primarily with the previous rules, applying to 2024/25, in mind. However, it is possible employees have established a non-UK domicile by 5 April 2025, but have yet to remit income earned by that date, to the UK. In such cases, the remittance basis rules will remain a consideration after 5 April 2025, and care is needed to recognise any changes of HMRC interpretation (full details of which are still awaited).

What is a remittance?

The following guidance reflects HMRC guidance provided on remittance matters, applicable up to 5 April 2025.

An individual remits foreign income or gains where money (or more widely, property) is brought

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