Original document : https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability

Change description : 2025-05-06 15:57:00: Section 8 ‘UK personal tax allowances’ has been updated to replace a link at 8.5, and now directs users to the International manual. [Guidance and regulation]

Showing diff : 2023-04-25 07:27:06.985677447 +00:00..2025-05-06 14:58:07.977611432 +00:00

Guidance

Residence, domicile and the remittance basis: RDR1

Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.

From:
HM Revenue & Customs
Published
3 October 2013
Last updated
256 AprilMay 20232025 — See all updates

Documents

Guidance note for residence, domicile and the remittance basis: RDR1

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This guidance gives you information about:

  • how your residence and domicile status affect the payment of tax in the UK on foreign income or foreign chargeable gains
  • the remittance basis of taxation

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Updates to this page

Published 3 October 2013
Last updated 256 AprilMay 2023 + show2025 href="#full-history">+ show all updates

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Update history

2025-05-16 13:00
On 6 April 2025 the foreign income and gains regime replaced the remittance basis.

2025-05-06 15:57
Section 8 ‘UK personal tax allowances’ has been updated to replace a link at 8.5, and now directs users to the International manual.

2023-04-25 08:27
Section 4 ‘Tax when leaving the UK’ has been updated to explain that because the UK is no longer a member of the EU, if you first worked for the EU after 31 December 2020, your residence status does change. For example if you’re a UK resident and you first worked for the EU after 31 December 2020 and you go to Luxembourg to work for the EU you become a Luxembourg resident.