UK Resident Non Domiciled Individual and Remittance Basis Taxation

Oct 23, 2023



Individuals who are not domiciled in the UK but are residents there have the option to choose the remittance basis of taxation instead of the regular arising basis.

Those opting for the remittance basis will be liable for UK tax only on income and gains sourced in the UK, as well as on foreign income and gains that are brought into the UK.



The basic rule under the Statutory Residency Test (SRT) is that an individual (P) is resident in the UK for a tax year (year X) if:

  1. the automatic residence test is met for that year; or
  2. the sufficient ties test is met for that year.

If neither of those tests is met for the year, P is not resident in the UK for that year.

As regards 1 above, the ‘automatic residence test’ is met for year X if P meets:

1. at least one of the automatic UK tests; and

2.   none of the automatic overseas tests.

It might be noted, first, that an individual who spends at least 183 days in the UK in a tax year will in any event be UK resident for that year. Subject to that, in practice these rules can best be applied in the following order:

  •    consider whether any of the ‘automatic overseas tests’ are met for the year – if so, then P is not resident for the year;
  •    if none of the automatic overseas tests are met, consider whether any of the ‘automatic UK tests’ are met for the year – if so, then P is UK resident for the year;
  •    if none of the automatic overseas tests, and none of the automatic UK tests, are met for the year, move to consider whether the ‘sufficient ties’ test is met for the year – if so, P is resident for the year; if not, P     is not resident.

The above tests are taken in turn.

  • The automatic overseas test

There are five automatic overseas tests and if an individual (P) meets the conditions of any one of these tests, they are automatically non-resident. The tests are:

  1. that P was resident in the UK for one or more of the three previous tax years and spends fewer than 16 days in the UK in the current tax year;
  2. that P was not resident in the UK for any of the previous three tax years and spends fewer than 46 days in the UK in the current tax year;
  3. that P worked full-time overseas over the tax year without any significant breaks during the tax year from overseas work, and:
    • spent fewer than 91 days in the UK in the tax year, and
    • the number of days in the tax year on which P worked for more than three hours in the UK is less than 31;
  4. that P died in the current year having spent fewer than 46 days in the UK during that year and:
    • P was not resident in the UK in the two preceding tax years, or
    • P was not resident in the UK in the preceding tax year and the tax year before that was a split year by virtue of Case 1, 2 or 3;
  5. that P died in the current year and would meet the third automatic overseas test for the current year considering only the period until P’s death and:
    • P was not resident in the UK for the two preceding tax years because P met the third automatic overseas test for each of those years, or
    • P was not resident in the UK in the preceding tax year because P met the third automatic overseas test for that year and the tax year before that was a split year by virtue of Case 1 (leaves UK for full-time work overseas).
  • The automatic UK test

An individual (P) who does not meet any of the automatic overseas tests will be automatically UK resident if they meet any of the four automatic UK tests. The tests are:

  1. P spends at least 183 days in the UK during the tax year;
  2. that there is a period of more than 90 days, at least 30 of which fall within the tax year, when P has a home in the UK, and no home overseas (disregarding any home at which they are present for fewer than 30 days in the tax year);
  3. that P works full-time in the UK over a period of 365 days, without any significant break, all or part of which period falls within the tax year – and more than 75% of those days on which P does more than three hours work are days on which P does more than three hours work in the UK; or
  4. that P dies in the current year having been UK resident for each of the three preceding tax years by virtue of meeting the automatic residence test, and:
    • the tax year before P died was not a split year (assuming the year in which P died was a year of non-residence);
    • when P died, P had his/her home in the UK, or if P had more than one home, at least one of them was in the UK; and
    • if P had a home or homes overseas during all or part of the tax year, P did not spend a sufficient amount of time (at least 30 days) in the overseas home(s) in the tax year.
  • The sufficient ties test

An individual (P) who meets none of the automatic overseas tests and none of the automatic UK tests will need to look at the sufficient ties test. If the sufficient ties test is met for the tax year, P is UK resident for that year.

The test compares the number of days spent in the UK against a small number of connection factors (ties) as follows:

  • UK resident family;
  • substantive UK employment (including self-employment);
  • available accommodation in the UK;
  • more than 90 days spent in the UK in either or both of the previous two tax years;
  • a country tie (but only if individual resident in one or more three previous tax years).

The flowchart and the results under the sufficient ties test for each relevant combination of days spent and ties satisfied are set out in the table below.

Liability to tax, in the UK, on income and gains can also depend on an individual’s ‘domicile’ (domicile is also particularly relevant in connection with the UK’s taxation of wealth, in the shape of inheritance tax).





The test of domicile is essentially a ‘common law’ concept, derived from case law. However, from 6 April 2017, a new statutory rule applied which deems certain individuals (who are not UK domiciled under general law) to be UK domiciled for most tax purposes.


  • Domicile of Origin

Domicile of origin follows that of the father or, if illegitimate, that of the mother and will, in the case of adults, apply in the absence of a domicile of choice.

This ‘dependent domicile’ of a child below the age of 16 years will change according to whether the parent acquires a new domicile of choice.


  • Domicile of Choice

At the age of 16, an individual acquires the right to establish a domicile of choice (to replace their domicile of origin).

To establish a domicile of choice, there must be evidence of fact and intention. The required fact would be habitual residence (being sole or chief residence) in the country where it is alleged that the domicile is established, and the required intention would be the intention to abandon the domicile of origin and establish a permanent home in the country of choice. In one case, the taxpayer, with a domicile of origin in the UK, failed to establish a domicile of choice in Guernsey when she remained in the UK during school and university terms to complete her education. Guernsey had not become her chief place of residence.

Until a domicile of choice is established, the domicile of origin continues. Once a domicile of choice is abandoned, the domicile of origin is revived and continues until another domicile of choice is established.


  • Deemed Domicile

From 6 April 2017, an individual not domiciled in the UK at a time in a tax year (‘the relevant year’) is to be regarded as domiciled in the UK at that time, for most tax purposes:

  1. A) if:
  • the individual was born in the UK,
  • the individual’s domicile of origin was in the UK, and
  • the individual is resident in the UK for the relevant tax year;


  1. B) if the individual has been UK resident for at least 15 of the 20 tax years immediately preceding the relevant tax year.



Non-domiciled individuals can elect to pay income tax and capital gains tax on the remittance basis so that UK tax is paid on foreign income or gains only to the extent that (and when) they are remitted to the UK. This normally involves the making of a claim.

The meaning of ‘remitted to the UK’ is defined in detail by the statute.

A charge – the ‘remittance basis charge’ – for claiming the remittance basis applies where the individual satisfies one of the two residence tests (is a ‘long-term UK resident’), as shown in the table below.

No. of years UK residentRemittance basis charge
2017–18 to 2023–24
7-year testNone
(7 out of past 9 tax years)30,000
12-year test
(12 out of past 14 tax years)60,000





  1. Where the remittance basis is claimed, the individual is not entitled to any personal allowance, blind person’s allowance, tax reductions for married couples or civil partners, life assurance payments relief or capital gains tax annual exempt amount
  2. The remittance basis applies automatically (without a claim) to:

(a) Non-domiciled individuals whose unremitted foreign income or gains for the year are less than £2,000 (unless they satisfy the conditions for the exemption from income tax for non-domiciliaries on foreign income, or give notice that the remittance basis is not to apply);

(b) Non-domiciled (and non-deemed domiciled – see below) individuals who:

– do not have UK source income or gains (other than taxed investment income not exceeding £100) for the tax year concerned,

– do not remit in that year any foreign income or gains which arose in a year in which the remittance basis has applied, and

– have been UK resident for not more than six of the immediately preceding nine tax years, or are under the age of 18 throughout the tax year concerned).

  1. Where a claim for the remittance basis is made, the claimant is required to ‘nominate’ all or part of his unremitted foreign income or gains for the year of claim, to be taxed on the arising basis. That amount must be such as would produce a ‘relevant tax increase’ of not more than the amount of the charge that applies (depending on which of the residence tests is satisfied).


There are certain exemptions or reliefs available, in particular ‘Business investment relief’ which was introduced in 2012. This permits monies to be brought into the UK for the purposes of acquiring qualifying business assets, without such amounts counting as ‘remittances’ for tax purposes.

A special rule applies to certain earnings from employment (known as ‘Overseas workday relief’). Where a now resident, but non-UK domiciled, individual has been non-UK resident in previous tax years (or, if UK resident, has been resident for no more than the previous two tax years), general earnings arising in the current tax year which are not in respect of UK duties of the employment, are taxed on the remittance basis only.


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Kelmer UK Ltd.

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KELMER GROUP’s privacy policy (GDPR version)


Welcome to the KELMER GROUP’s privacy notice.

Kelmer Group respects your privacy and is committed to protecting your personal data. This privacy notice will inform you as to how we look after your personal data when you visit our website (regardless of where you visit it from) and tell you about your privacy rights and how the law protects you.

This privacy notice is provided in a layered format so you can click through to the specific areas set out below. Alternatively you can download a pdf version of the policy here

Please also use the Glossary to understand the meaning of some of the terms used in this privacy notice.



Legitimate Interest means the interest of our business in conducting and managing our business to enable us to give you the best service/product and the best and most secure experience. We make sure we consider and balance any potential impact on you (both positive and negative) and your rights before we process your personal data for our legitimate interests. We do not use your personal data for activities where our interests are overridden by the impact on you (unless we have your consent or are otherwise required or permitted to by law). You can obtain further information about how we assess our legitimate interests against any potential impact on you in respect of specific activities by contacting us.

Performance of Contract means processing your data where it is necessary for the performance of a contract to which you are a party or to take steps at your request before entering into such a contract.

Comply with a legal or regulatory obligation means processing your personal data where it is necessary for compliance with a legal or regulatory obligation that we are subject to.


  • Service providers acting as processors based in the United Kingdom who provide IT and system administration services, including billing.
  • Professional advisers acting as processors or joint controllers including lawyers, bankers, auditors, agents and insurers based in the United Kingdom or abroad.
  • Professional advisers acting as legal representatives of counterparties.
  • HM Revenue & Customs, regulators and other authorities and agencies acting as processors or joint controllers based in the United Kingdom or abroad who require reporting of processing activities in certain circumstances.


You have the right to:

Request access to your personal data (commonly known as a “data subject access request”). This enables you to receive a copy of the personal data we hold about you and to check that we are lawfully processing it.

Request correction of the personal data that we hold about you. This enables you to have any incomplete or inaccurate data we hold about you corrected, though we may need to verify the accuracy of the new data you provide to us.

Request erasure of your personal data. This enables you to ask us to delete or remove personal data where there is no good reason for us continuing to process it. You also have the right to ask us to delete or remove your personal data where you have successfully exercised your right to object to processing (see below), where we may have processed your information unlawfully or where we are required to erase your personal data to comply with local law. Note, however, that we may not always be able to comply with your request of erasure for specific legal reasons which will be notified to you, if applicable, at the time of your request.

Object to processing of your personal data where we are relying on a legitimate interest (or those of a third party) and there is something about your particular situation which makes you want to object to processing on this ground as you feel it impacts on your fundamental rights and freedoms. You also have the right to object where we are processing your personal data for direct marketing purposes. In some cases, we may demonstrate that we have compelling legitimate grounds to process your information which override your rights and freedoms. 

Request restriction of processing of your personal data. This enables you to ask us to suspend the processing of your personal data in the following scenarios: (a) if you want us to establish the data’s accuracy; (b) where our use of the data is unlawful but you do not want us to erase it; (c) where you need us to hold the data even if we no longer require it as you need it to establish, exercise or defend legal claims; or (d) you have objected to our use of your data but we need to verify whether we have overriding legitimate grounds to use it.

Request the transfer of your personal data to you or to a third party. We will provide to you, or a third party you have chosen, your personal data in a structured, commonly used, machine-readable format. Note that this right only applies to automated information which you initially provided consent for us to use or where we used the information to perform a contract with you.

Withdraw consent at any time where we are relying on consent to process your personal data. However, this will not affect the lawfulness of any processing carried out before you withdraw your consent. If you withdraw your consent, we may not be able to provide certain products or services to you. We will advise you if this is the case at the time you withdraw your consent.

Data Processing Terms of Business for Suppliers


In order that you as a service provider and data processor (referred to as “Processor” or “you” or “your”) may provide or continue to provide certain services (the “Services”) to us, the Business and data controller (referred to as “the Business” or “we”, “us” or “our”), you have agreed that these data processing terms (“Terms”) shall apply (notwithstanding any other terms and conditions applicable to the delivery of the Services to the contrary) in order to address the compliance obligations imposed upon the Business and its Clients pursuant to the Data Protection Law. These Terms shall constitute a separate agreement or they may be incorporated by reference in the relevant Services agreement, as the case may be.



SCHEDULE: Security measures

Processor shall put in place the following measures, as applicable.

Minimum technical measures

  • Firewalls which are properly configured and using the latest software;
  • user access control management;
  • unique passwords of sufficient complexity and regular expiry on all devices;
  • secure configuration on all devices;
  • regular software updates, if appropriate, by using patch management software;
  • timely decommissioning and secure wiping (that renders data unrecoverable) of old software and hardware;
  • real-time protection anti-virus, anti-malware and anti-spyware software;
  • https;
  • encryption of all portable devices ensuring appropriate protection of the key;
  • encryption of personal data in transit by using suitable encryption solutions;
  • multi-factor authentication for remote access;
  • WPA-TKIP secured WiFi access;
  • delinquent web filtering and other appropriate internet access restrictions;
  • intrusion detection and prevention systems;
  • appropriate and proportionate monitoring of personnel; and
  • data backup and disaster recovery measures and procedures.

Minimal organisational measures

  • Vet all personnel including staff, contractors, vendors and suppliers (including Subprocessors) on continuous basis;
  • non-disclosure agreements used with all personnel;
  • regular training of all personnel on confidentiality, data processing obligations, identification of Security Breaches and risks;
  • apply principle of least authority, including a restricted or strictly controlled transit of data and material outside of office;
  • physical security on premises including reception or front desk, security passes, clean desk policy, storage of documents in secure cabinets, secure disposal of materials, CCTV, etc.;
  • apply appropriate policies including Information Security Policy, Data Protection Policy, BYOD, Acceptable Use Policy; limited and monitored personal use of work resources, as appropriate.