Shivam Gupta

Hi team, From what I understand from HMRC guidance on remitted basis is that if the unremitted income / gains are less than £2,000 in a tax year, nothing needs to be done if one is non-domiciled resident in UK. Guidance below: "Tax if you’re non-domiciled You do not pay UK tax on your foreign income or gains if both the following apply: they’re less than £2,000 in the tax year you do not bring them into the UK, for example by transferring them to a UK bank account If this applies to you, you do not need to do anything." If I am filing a self assessment because of other reasons, can I then just ignore this income, which is less than £2,000, say £500? If yes, what happens to this £500 if my domicile changes to UK next year and i) I remit this income to UK or ii) I do not remit this income to UK?