Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 03 Oct 2023 06:54:49 GMT by Jbad94
Hi HMRC community, Are Australians eligible for the UK non dom program and electing for the remittance based taxation? I’ve had mixed responses from accountants, some say it’s possible others say it’s not. The argument against it is that it conflicts with Australia’s definition of domicile. My intention is to go for the uk youth mobility visa (3 years) then transition to a work visa after this. I will also purchase a home and setup banking and all other necessary ties to the UK. As the UK does have a dual tax treaty with australia, and I will be a resident there, the definition of domicile and taxation laws in the UK should take precedence from what I understand? My main foreign income when I’m living in the UK will be from Australian and other non UK shares via dividends and capital gains. Australia has a withholding tax on dividends from Australian shares of 15%. Would greatly appreciate any help with this as I’ve been scouring the web for info and I really want to understand this correctly before making such a big decision to relocate
Posted Fri, 06 Oct 2023 14:23:46 GMT by HMRC Admin 25
Hi Jbad94,
This depends on your own personal circumstances.
The remittance basis is an alternative tax treatment that’s available to individuals who are resident but not domiciled in the UK and have foreign income and gains.
Remittance basis is not available if you are deemed domicile in the UK.
You will be deemed domicile if you were born in the UK with UK domicile of origin and UK resident in 2022 to 2023 tax year, or you have been UK resident for at least 15 of the previous 20 tax years and UK resident in 2022 to 2023 tax year.
Thank you. 

You must be signed in to post in this forum.