Non-UK domiciled individuals: consultation on a minimum claim period for the remittance basis charge

29 January 2015

This consultation seeks to better understand the reasons why individuals choose not to pay the remittance basis charge each year and why this can change from year to year.

It seeks views on how a minimum claim period for the charge might apply but also any alternatives that would also meet the government’s objectives. Views are invited from a wide range of respondents, including individuals, advisers, and representative and professional bodies.

The government is not seeking views on the increased remittance basis charges announced at Autumn Statement 2014.

This consultation closes on 16 April 2015. Any written representations should be sent to nondomiciletaxation@hmtreasury.gsi.gov.uk.