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STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Ordinary residence was abolished from 6 April 2013. Overseas workday relief was retained and put on a statutory footing. There are transitional provisions for up to three years for those who are not ordinarily resident in the UK and who are adversely affected by the changes.

This guidance note considers the rules in the tax years up to 5 April 2013. It will remain important to be aware of the old rules as it may impact enquires or discovery assessments which relate to the 2012/13 tax year and previous tax years. Also, note that there are still parts of the tax code that