The remittance basis and deemed domicile rules

For non doms it is important to consider the levels of the remittance basis charge and when the application of the deemed domicile rules means that a claim for the remittance basis is no longer possible, warns Croner-i tax writer Laura Burrows

In September, the Chartered Institute of Taxation (CIOT) reported that HMRC sent out ‘nudge’ letters to taxpayers querying whether a claim for the remittance basis had been made correctly and, if necessary, the correct remittance basis charge paid.

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