Guidance

Residence, domicile and the remittance basis: RDR1

Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.

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This guidance gives you information about:

how your residence and domicile status affect the payment of tax in the UK on foreign income or foreign chargeable gains
the remittance basis of taxation

Published 3 October 2013
Last updated 25 April 2023 + show all updates

25 April 2023
Section 4 'Tax when leaving the UK' has been updated to explain that because the UK is no longer a member of the EU, if you first worked for the EU after 31 December 2020, your residence status does change. For example if you’re a UK resident and you first worked for the EU after 31 December 2020 and you go to Luxembourg to work for the EU you become a Luxembourg resident.
19 July 2018
Flowchart 4, 'You have no plans to leave the UK', in section 5 of the guidance has been updated.
31 January 2018
The RDR1 has been updated because of the changes to the deemed domicile rules from 6 April 2017.
8 June 2016
The Residence, Domicile and the Remittance Basis guidance note has been updated.
30 September 2015
The changes in this new version of RDR1 are listed on page 9 of the pdf. The main ones are: an update for changes to the remittance basis introduced from 6 April 2015 and information about the Capital Gains Tax extension to gains from sales and disposals of UK residential property by non-UK residents.
20 March 2015
Hyperlinks within the RDR1 have been updated.
3 October 2013
First published.