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Guidance: Residence, domicile and the remittance basis: RDR1

ByHM Government April 25, 2023

Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.

Documents

Guidance note for residence, domicile and the remittance basis: RDR1

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Details

This guidance gives you information about:

how your residence and domicile status affect the payment of tax in the UK on foreign income or foreign chargeable gains
the remittance basis of taxation

Help HMRC to improve this guidance

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Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.

Documents

Guidance note for residence, domicile and the remittance basis: RDR1

HTML

Details

This guidance gives you information about:

how your residence and domicile status affect the payment of tax in the UK on foreign income or foreign chargeable gains
the remittance basis of taxation

Help HMRC to improve this guidance