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Posted Wed, 31 Jul 2024 12:02:01 GMT by Chris H
I need clarification on the Personal Savings Allowance (PSA) when claiming the remittance basis as a non-domiciled individual. While I know that allowances like the Personal Allowance and the Annual Exempt Amount for capital gains are forfeited under this basis, the guidance documents do not mention the PSA explicitly. The Manuals (RDRM32020 and RDRM32040), do not provide explicit information about the PSA. Specifically, I would like to know: Can a non-domiciled individual claiming the remittance basis still use the PSA? Thank you
Posted Mon, 05 Aug 2024 11:10:31 GMT by HMRC Admin 32 Response
Hi,
Yes, they can still use the PSA.
Thank you.

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