EM1612 | Opening the Enquiry: Miscellaneous: Residence and Domicile Status

Schedule 7 of Finance Act 2008 introduced rules for periods beginning on or after 6 April 2008, where individuals

• are not ordinarily resident or are non-domiciled in the UK and

• opt to pay the remittance basis charge, see RDRM30000.

If an enquiry involves the consideration of a person’s residence or domicile status, their final agreed status must be recorded correctly on their self assessment record. This must be done by an officer who has technical roles within SA by following the guidance at SAM31040.

Remittance basis is not available for tax years 2025-26 onwards - see RDRM30005 .