Remittance basis of taxation: dual contracts restrictions for foreign domiciled employees
Guidance on taxation of earnings if you're working inside and outside the UK and claiming the remittance basis of taxation.
Documents
Details
On 6 April 2025 the foreign income and gains regime replaced the remittance basis. If you make a claim for relief under the regime, you’ll not pay tax on your eligible foreign income and gains.
This guidance has not been updated to include this change. You can check if you can claim relief under the foreign income and gains regime.
This guidance explains the rules for the taxation of overseas earnings and employment income of foreign domiciled employees who are:
• working inside and outside the UK
• claiming the remittance basis of taxation
Updates to this page
-
On 6 April 2025 the foreign income and gains regime replaced the remittance basis.
-
First published.