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?