SolvedRDRM32105 | Remittance Basis: Accessing the remittance basis: Exceptions to the claim requirements up to 5 April 2025: Overview
From HM Revenue & Customs · Remittance Basis and Domicile Manual
From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000.
The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.
A UK resident individual who is eligible to use the remittance basis in a tax year can do so without having to make a claim on a self-assessment tax return in two circumstances.
the individual’s un-remitted foreign income and gains are under the £2,000 threshold for the relevant tax year
the individual is not an employee with only small amounts of employment income (ITA07/s828A).
The individual is:
not a long-term resident (or is under the age of 18 at the end of the tax year) and so not subject to the remittance basis charge, and
they have limited/no UK income or gains for the relevant tax year, and
they do not remit any relevant foreign income and gains for that tax year.
Individuals using the remittance basis by virtue of either s809D or s809E do not have to file a self-assessment return in order to access the remittance basis.
However, if an SA return has been issued or requested then they should include details of their use of the remittance basis in the return when they file it, even if the remittance basis is accessed by virtue of s809D or s809E.