UUÂãÁÄÖ±²¥

This guidance note considers how to make a formal claim for the remittance basis for a tax year between 2008/09 and 2024/25 inclusive and the consequences of making that claim.

An outline of the remittance basis can be found at the Remittance basis ― overview guidance note. For the machinery of the charge, including nomination and payment, see the Remittance basis ― nomination, charge and payment guidance note.

A discussion of what is meant by a remittance can be found in the When are income and gains remitted? guidance note.