Clarification on the Personal Savings Allowance (PSA) under Remittance Basis

I am seeking clarification regarding the Personal Savings Allowance (PSA) when claiming the remittance basis under ITA07/s809B. While it is clear that various personal tax allowances, including the Personal Allowance and the Annual Exempt Amount for capital gains, are forfeited under this basis, the guidance documents do not explicitly mention the PSA. Specifically, I would like to know: Is the PSA forfeited if a non-domiciled individual claims the remittance basis under ITA07/s809B? If the PSA is indeed forfeited, could you please provide the relevant HMRC documentation or guidance that confirms this?

Hi Chris H,
Please refer to:
Residence, Domicile and Remittance Basis Manual RDRM32020 and,
Residence, Domicile and Remittance Basis Manual RDRM32040
Thank you.

Thank you for the references to RDRM32070 and RDRM32040. I reviewed the documents, but they do not explicitly address the Personal Savings Allowance (PSA). Could you please confirm whether the PSA is forfeited when a non-domiciled individual claims the remittance basis?

Hi
No, it is not.
Thankyou.