The remittance basis is an alternative tax treatment available to individuals who are UK resident but not UK domiciled. Instead of being taxed on worldwide income as it arises, you are only taxed on foreign income and gains that you bring (remit) into the UK. GoSimpleTax supports remittance basis claims through the SA109 (Residency) pages.
GoSimpleTax can help you complete the correct boxes on your SA109. Whether you need to claim the remittance basis is a question for HMRC or a tax adviser — it depends on your domicile status and the level of your foreign income. See HMRC's SA109 guidance notes for eligibility.
Before you start
You must have added the SA109 Residency page to your return. If you have not done this yet, click + NEW PAGE from your GoSimpleTax dashboard, select Residency (SA109), and complete the purchase if prompted. See How to locate form SA109? for navigation help.
Step 1: Open the Residency page
From your GoSimpleTax dashboard, click EDIT next to Residency (SA109).
You will see several tabs across the top of the page: Status, Domicile & Remittance, Personal Allowances, and Claims.
Step 2: Complete the Status tab
The Status tab covers your residence position. Answer the residence questions based on your circumstances for the tax year. You do not need to answer every question — only those that apply to you. Refer to HMRC's SA109 guidance notes alongside these entries.
Step 3: Complete the Domicile tab
This is where you declare you a not domiciled in the UK. The key boxes are:
Box 23 — Tick if you are not domiciled in the UK and it is relevant to this year's income and gains.
Boxes 23.1 to 27 — Answer the questions which are relevant to you and your domicile position. Enter the correct dates and how many years you have been resident in the UK over the last 20 years.
Step 4: Complete the Remittance tab
This is where you make the remittance basis claim. The key boxes are:
Box 28 — Tick if you are claiming the remittance basis for this tax year.
Box 29 — Tick if you meet the conditions to claim the remittance basis without paying the Remittance Basis Charge (generally because your unremitted foreign income and gains are under £2,000, or because you have been UK resident for fewer than 7 of the last 9 tax years).
Box 31 or 32 — Tick if you are paying the Remittance Basis Charge (£30,000 or £60,000 depending on how long you have been UK resident). If you tick either box, you will also need to complete Box 34 and/or Box 35 on the same tab.
Box 34 — Enter the amount of income you are nominating and write a short description of the income nominated.
Box 35 — Enter the amount of gains you are nominating and write a short description of the gains nominated.
HMRC manuals for nominated income can be found at RDRM32310 Nomination of foreign income and gains - overview. We would suggest seeking some advice if you are uncertain with this.
Known issue: Boxes 9, 34, and 35 occasionally appear blank after you answer Yes. If this happens, save the page, navigate away, then return and re-enter your answer. If the problem persists, contact support.
Step 4: Foreign income entries
If you are claiming the remittance basis, you only report foreign income and gains that were remitted to the UK during the tax year. Do not include unremitted foreign income anywhere on your return. Remitted income is reported on the relevant pages (for example, SA106 for foreign income, SA105 for foreign property) using the amounts actually brought into the UK.
Step 5: Claiming the Personal Allowance as a non-UK domiciled individual
If you claim the remittance basis and your unremitted foreign income or gains exceed £2,000, you lose entitlement to the UK personal allowance and capital gains tax annual exempt amount for that year. If you are still entitled to the personal allowance (for example, under a double tax treaty), this is claimed on the Personal Allowances tab.
Useful HMRC resources
HMRC SA109 guidance notes: https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109
HMRC Residence, domicile and the remittance basis (RDR1): https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rdr1