Remittance Basis Calculator

Calculate whether electing the remittance basis saves you tax compared to the arising basis. Includes the Remittance Basis Charge (RBC) for long-term UK residents and models the break-even foreign income threshold.

Your profile

Years UK resident (out of last 20)

This determines which Remittance Basis Charge applies (if any).

UK domicile status

Foreign income & gains (unremitted)

Foreign employment income

Foreign investment income (dividends, interest)

Foreign capital gains

Amount you plan to remit to UK this year

Only remitted amounts are taxed under the remittance basis.

UK income & gains

UK employment/pension income

UK investment income

Arising vs Remittance basis

Tax saving (remittance)

£0

Remittance Basis Charge

£0

Net benefit of RB

£0

Break-even foreign income

£0

Remittance Basis Charge thresholds

1–6 years UK residentNo charge (but lose personal allowance)

7–11 years UK resident£30,000/yr RBC

12–14 years UK resident£60,000/yr RBC

15+ years UK residentDeemed domiciled — RB not available

New FIG regime (from April 2025)

4-year FIG exemption (new arrivals) Individuals who were not UK resident in any of the 10 years before arriving can claim 100% exemption on Foreign Income and Gains for their first 4 years of UK residence. No charge applies.

Transitional provisions for existing non-doms Those who were on the remittance basis as at April 2025 may benefit from: (1) Temporary Repatriation Facility — remit pre-April 2025 foreign income/gains at 12% flat rate in 2025–27; (2) Rebasing of offshore assets to April 2017 values.

Domicile reform From April 2025, domicile is no longer the primary test for UK tax. Residence-based rules replace the domicile concept for income tax and CGT. IHT reform to follow in April 2026 — 10-year residence test proposed.