STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.
Income tax on earnings
An employee’s tax position can sometimes depend on whether he carries out his duties in the UK or elsewhere. This is the case if the employee is non-resident in the UK, not domiciled in the UK with the remittance basis applying (to 2024/25), or entitled to relief from 2025/26 on the basis that they are a ‘qualifying new resident’ (see the Tax on cash earnings ― overview guidance note for more details).
Note also that the non-UK domicile basis of taxation was abolished from 6 April 2025. For further details of the impact of the post-April 2025 rules , see the Abolition of the remittance
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