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Automatic remittance basis

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Automatic remittance basis

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
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Before reading this note, it is recommended that you read the Remittance basis ― overview guidance note to familiarise yourself with the wider remittance basis regime.

Most individuals who chose to use the remittance basis for tax years prior to 6 April 2025 had to make a claim under ITA 2007, s 809B. See the Remittance basis ― formal claim guidance note.

However, in three cases, the remittance basis was given automatically. These were where, in relation to a given tax year prior to 6 April 2025, the individual met any of the following tests:

  1. •

    they had unremitted foreign income and gains totalling less than £2,000

  2. •

    they were under 18 at the end of the year, no more than £100 of UK taxed investment income, and no other UK taxable income, and do not remit any relevant income or gains to the UK *

  3. •

    they have been resident in the UK for not more than six out of the last nine years, have no more than £100 of UK taxed investment income, no other

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  • 22 Apr 2025 10:20

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