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New remittance basis toolkit for agents

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HMRC has published a new toolkit, Assurance of Remittances of Foreign Income and Gains Toolkit, to help agents decide whether remittance-basis clients have remitted taxable income to the UK.

HMRC says that ‘the toolkit is not technical guidance about the application of the conditions but acts as a pointer to areas to consider when reviewing the tax affairs of a non-domiciled taxpayer who has at any point previously been taxed on the remittance basis and/or intends to claim the remittance basis’.

Issue: 1635
Categories: News
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