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Posted Wed, 06 Mar 2024 10:45:12 GMT by HMRC Admin 25
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
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. 

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