CG26287 - Operation of S10A for Non-UK Domiciled individuals - Remittance Basis - year of departure 2012-13 and return 2017-18

It is possible that an individual returning to the UK in 2017/18 will become deemed domiciled in the UK for 2017/18 under either condition A or B in S835BA ITA 2007.

For an individual who left the UK before 17/8/2015 and on return falls within the temporary non-residence rules within s10A, transitional rules apply. These rules allow a claim to be made for the remittance basis to apply to the gains arising in the temporary period of non-residence that are treated as accruing in the year or period of return.

Where a claim is made s890C, s809G and s809H ITA 2007 do not apply. (Sch 8 para 15 FA(No2) 2017).