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Changes to the remittance basis

27 March 2015

In the Autumn Statement 2014 the government announced plans to make perhaps the most significant changes to the remittance basis of taxation since the extensive reforms of 2008.

With effect from 6 April 2015, the charge for long term UK resident non-domiciliaries (“UK RNDs”) to access the remittance basis of taxation will increase significantly.

In this briefing we review the increase in the remittance basis user charge, the proposed minimum claim periods, the impact of these proposals and what action UK RNDs need to take now. Click here to read the full article.