Consultation outcome

Non-UK domiciled individuals: consultation on a minimum claim period for the remittance basis charge

• From: HM Treasury, HM Revenue & Customs and The Rt Hon David Gauke
• Published: 22 January 2015
• Last updated: 17 July 2015 — See all updates

This consultation has concluded

Read the full outcome

Summary of responses on minimum claim period

PDF, 376 KB, 15 pages

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Detail of outcome

This document summarises the responses to the consultation on the proposed minimum claim period for the remittance basis charge. As set out at the Summer Budget 2015, the government will not proceed with a minimum claim period as a result of wider reforms to the taxation on non-UK domiciled individuals.

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Original consultation

Summary

Seeking views on a minimum claim period for the remittance basis charge.

This consultation ran from
2pm on 22 January 2015 to 11:45pm on 16 April 2015

Consultation description

At Autumn Statement 2014 the government announced it would consult on making the claim to pay the remittance basis charge apply for a minimum of 3 years, so that non-UK domiciled individuals are not easily able to arrange their tax affairs so as to only pay the charge occasionally.

This consultation seeks to better understand the reasons why individuals choose not to pay the remittance basis charge each year and why this can change from year to year. It seeks views on how a minimum claim period for the charge might apply but also any alternatives that would also meet the government’s objectives.

Documents

Ensuring a fair contribution from non-UK domiciled individuals: consultation on a minimum claim period for the remittance basis charge

HTML

Published 22 January 2015
Last updated 17 July 2015 + show all updates

1. 17 July 2015

   Updated to included summary response.

2. 22 January 2015

   First published.