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  • Automatic Remittance Basis and SA109

    Hi, I’m UK resident and non-domiciled, so I’m entitled to be taxed on the remittance basis and can be taxed on remittance basis automatically given the following two exceptional circumstances apply: 1. Total unremitted foreign income and gains for the tax year is less than £2,000; OR 2. - they are UK resident in a tax year, - they are either not domiciled - they have no UK income or gains for that year, or they have only UK income in the form of taxed investment income of under £100, - make no remittances of ‘relevant income or gains’ in that tax year, - they have either been UK resident for six years or fewer of the preceding nine tax years If all criteria in circumstances no. 2 are fulfilled, I am automatically taxed on the remittance basis, which means there are not required to make any formal claim / notice to HMRC including self assessment and SA109, am I correct ?