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Taxopedia  ›  R  ›  Remittance basis
R · Glossary

Remittance basis

Tax option for non-doms — pay UK tax only on income brought into the UK.

The remittance basis let UK-resident non-doms be taxed on overseas income only when remitted to the UK. Major reform from April 2025 replaces it with a residence-based regime — first 4 years of UK residence get foreign income tax-free.

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