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

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.