Non- Domiciled Individuals – Changes


Currently if you are non-domiciled in the UK and making a claim to pay tax on the remittance basis you will either be claiming:

  • Paying £30,000 remittance basis charge
  • Paying £50,000 remittance basis charge

New rules

No . of years in the UK Remittance basis charge (£)
7 out of last 9 years 30,000
12 out of last 14 years 60,000
17 out of last 20 years 90,000

In addition to the above the government is consulting on making the election apply for a minimum of three years.
The government have not drafted legislation to the above changes and we do not believe that this will be coming into effect in 2014/15.