Remittance Basis
UK tax glossary · Last reviewed: April 2026
The remittance basis was a special tax regime available to UK residents who were non-domiciled (non-doms) — people whose permanent home (domicile) was outside the UK. Under it, only income and gains brought into (remitted to) the UK were subject to UK tax.
The remittance basis is being replaced from April 2025 with a new residence-based regime. New arrivals to the UK can claim a four-year foreign income and gains exemption in their first four years of UK residence, regardless of domicile. After four years, worldwide income is taxed on the arising basis.
The changes affect long-term UK-resident non-doms significantly, particularly those who have retained offshore structures. The transitional arrangements include a Temporary Repatriation Facility for bringing previously sheltered funds to the UK at a reduced rate.
Common questions
What is a 'non-dom' for tax purposes?
A person whose domicile — roughly their permanent home country under common law — is outside the UK. Domicile is different from residence or citizenship. It is often inherited from a parent and difficult to change.
Do the 2025 non-dom changes affect existing remittance basis users immediately?
Yes. From 6 April 2025, the remittance basis no longer applies. Those who had been using it switch to the arising basis unless they qualify for the four-year new-arrivals exemption.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.