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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.

Updates to this page

From:
HM Revenue & Customs
Published:
3 October 2013
Last updated:
16 May 2025
Show all updates

  1. On 6 April 2025 the foreign income and gains regime replaced the remittance basis.

  2. Section 8 'UK personal tax allowances' has been updated to replace a link at 8.5, and now directs users to the International manual.

  3. 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.

  4. Flowchart 4, 'You have no plans to leave the UK', in section 5 of the guidance has been updated.

  5. The RDR1 has been updated because of the changes to the deemed domicile rules from 6 April 2017.

  6. The Residence, Domicile and the Remittance Basis guidance note has been updated.

  7. The changes in this new version of RDR1 are listed on page 9 of the pdf. The main ones are: an update for changes to the remittance basis introduced from 6 April 2015 and information about the Capital Gains Tax extension to gains from sales and disposals of UK residential property by non-UK residents.

  8. Hyperlinks within the RDR1 have been updated.

  9. First published.

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

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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 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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