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Posted Wed, 06 Mar 2024 10:45:12 GMT by HMRC Admin 25 Response
Hi Saurabh,
Please refer to:
Remittance basis changes
Thank you. 
Posted Sun, 17 Mar 2024 19:06:23 GMT by Fernán Campos Rojas
Hello, I have submitted my self-assessment without identifying the section to opt for 'Arising Basis'. I am no-domiciled tax-resident. It is my understanding that self-assessment defaults to 'Remittance Basis' unless the submission meets a threshold. Can anyone please guide on how to set up my self-assessment on an 'Arising Basis'? Thank you!
Posted Fri, 22 Mar 2024 07:13:56 GMT by HMRC Admin 25 Response
Hi Fernán Campos Rojas,
By default, Self Assessment is completed using the 'arising basis'.
Individuals who are UK resident, but not UK domiciled, are by default required to declare their world-wide income using the arising basis.
They do, however, have the option to use the remittance basis instead.
This is done by completing the residence section SA109, to claim the remittance basis and to declare the unremitted income and capital gains.
The unremitted income and capital gains is not taxed and is only taxed in a later tax year if the income or capital gains are remitted to the UK in that later tax year.
Thank you. 
Posted Thu, 06 Jun 2024 19:35:23 GMT by Sheprahar S
Hi, I have the following questions on declaring foreign income for non-domicile case based on number of years of tax residency and arising basis vs remittance basis along with its charges. 1. I have been a tax resident of UK for the past 5 tax years. I am non-domiciled in UK and over the years my foreign income had been less than £2000. However, in future year, if income becomes >£2000, should I need to declare the foreign income on remittance basis in Self-Assessment even though I don’t have any intention of bringing the income to UK? Also, if I just need to declare for reporting purposes, will I need to pay the annual lumpsum RBC charge of £30,000 for that year no matter if I remit or not? If it is only on remittance, will this charge be reduced (based on amount being remitted) if I remit within 7 years after which only it will jump to £30,000? 2. After 7 tax years, should I forcefully pick up any one route- remittance basis or arising basis until I become fully domicile on arising basis after 15 tax years? If I pick up remittance basis from 7th till 15th tax years, will I need to pay RBC charge and forego personal allowance no matter whether I am remitting the foreign income or not? Or do I have the option just to declare the foreign income until 15 tax years using the SA 106 form (remittance basis) and not charged the RBC nor forego personal allowance as long as I don’t remit the amount into UK within current/future tax years? 3. During the years of tax residency, I have remitted some money from UK (pounds) to my home country after UK income tax deduction. I hope I can bring that capital amount back to UK without any tax or declaration implications? The interest part is something that I cannot bring back but the sum total of the capital (worth say £200,000) can be brought back? 4. In one of the points for remittance basis, it was mentioned as 7 out of last 9 tax years, does it mean 7 continuous tax years in the last 9-year term? I had been in UK from 2013/14-2016/17 for 4 tax years earlier with a year gap in between before I returned back to become a tax resident from 2018/19 again. Its not clear from the website as to what is meant by 7 out of 9 and 12 out of 14 etc. Are they continuous tax years without any gaps? If there are gaps, would the clock reset?
Posted Fri, 07 Jun 2024 13:38:46 GMT by HMRC Admin 13 Response

Hi Sheprahar,

We cannot comment on scenarios, we can only provide general information / guidance in this forum.  Please have a look at section 9 of RDR1: Residence, domicile and the remittance basis: RDR1  
This guidance will explain how to calculate the tax liability using the remittance basis, so that you can compare the result to the arising basis and determine which is better for you.

Thank you 

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