Remittance Basis and Domicile Manual

RDRM32036 - Remittance Basis: Accessing the remittance basis: Claiming the remittance basis up to 5 April 2025: Summary of the treatment of remittance basis claims

From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) 바카라 사이트“ see RDRM71000.바카라 사이트¯

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

Type of claimÂ	Whether the claim would be allowedÂ
Remittance basis claim made within the statutory claim time limit	AllowedÂ
Late Claim SACM10030	Allowed if it can be accepted under HMRC바카라 사이트™s late claims policy Â
Consequential remittance basis claim, made within time limits, where HMRC has made an assessment or amendment to recover a loss of tax that is not due to careless or deliberate behaviour SACM9005	Allowed
Consequential remittance basis claim where HMRC has made an assessment or amendment to recover a loss of tax that is due to careless or deliberate behaviour	Not Allowed
Revocation within the return amendment window in section9ZA TMA 1970 SACM3040	AllowedÂ
Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is not due to careless or deliberate behaviour	Allowed
Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is due to careless or deliberate behaviour	Not Allowed
Overpayment relief claim where the overpayment is due to a remittance basis claim SACM12000	Not Allowed