The Remittance Basis

Whilst the remittance basis essentially came to an end on 5 April 2025,  the old rules remain of relevance in relation to foreign income and gains arising prior to 6 April 2025 where they are subsequently remitted to the UK.

The remittance basis is complex and remittances can be made inadvertently, either directly or indirectly. However, with the right advice, planning opportunities remain. Please get in touch if you would like to discuss the above and your situation.