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STOP PRESS: The remittance basis is 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 FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

The rules on remittance changed:

1. •

   from 6 April 2008, when it became both more complex and more expensive to utilise the remittance basis

2. •

   from 6 April 2013, as the abolition of the concept of ordinary residence meant that certain people who had been able to use the remittance basis were no longer able to do so (subject to transitional rules)

3. •

   from 6 April 2017, when the concept of deemed domicile was introduced for income tax and capital gains tax

Most people in the UK are taxable on their worldwide income and capital gains on an arising basis. This means that income is