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Before reading this note, it is recommended that you read the Remittance basis ― overview guidance note to familiarise yourself with the wider remittance basis regime.

Most individuals who chose to use the remittance basis for tax years prior to 6 April 2025 had to make a claim under ITA 2007, s 809B. See the Remittance basis ― formal claim guidance note.

However, in three cases, the remittance basis was given automatically. These were where, in relation to a given tax year prior to 6 April 2025, the individual met any of the following tests:

1. •

   they had unremitted foreign income and gains totalling less than £2,000

2. •

   they were under 18 at the end of the year, no more than £100 of UK taxed investment income, and no other UK taxable income, and do not remit any relevant income or gains to the UK *

3. •

   they have been resident in the UK for not more than six out of the last nine years, have no more than £100 of UK taxed investment income, no other