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Posted Tue, 12 Apr 2022 08:33:38 GMT by San CA
I will be a tax resident in this tax year (2022 - 23). I have never been a tax resident in the UK I intend to fill my returns as a non dom on remittance basis. As a non dom filling on remitance basis, what is the tax impact if I remit my previous savings into UK? Is tax liability limited to remitances related to new foreign earnings in the tax year or is tax payable on remitance of prevoius saving also? Here I am referring to my savings in a foreign country which were earned before I became a tax resident in the UK Thanks
Posted Wed, 13 Apr 2022 10:32:29 GMT by HMRC Admin 26
Hi,

The remittance basis is an alternative basis of taxation for a tax year for a UK resident who is not domiciled in the UK.


Earnings and gains made prior to a tax payer being resident in the UK will not be subject to a remittance basis charge

There is no specific guidance but the attached gives the basics:


Residence, Domicile and Remittance Basis Manual


Thank you.

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