Non domiciled individuals

	2012/13	2011/12
Income limit - remittance basis automatic	£2,000	£2,000
Long term resident period	7 years	7 years
Long term resident payment - per annum	£50,000	£30,000

Notes

The remittance basis of taxation for non UK income and gains must be claimed by most taxpayers who are UK resident but not domiciled here, or not ordinarily resident. Before that the remittance basis was automatic for non UK income and gains.
Those with unremitted foreign income and gains below the limit of £2,000 are automatically entitled to the remittance basis, with no loss of allowances.
Where the remittance basis is claimed the taxpayer loses his right to UK income tax personal allowances and capital gains tax annual exemption.
For those who have been resident for the year of claim and at least seven of the previous nine tax years the remittance basis is only available on payment of the amount shown, as a tax charge on unremitted income and gains. This payment is in addition to the tax on remitted income and gains. No UK personal allowances or capital gains tax exemption would be available. The charge does not apply to children aged under 18. The change counts as UK tax paid for the purposes of Gift Aid.
If funds are remitted to the UK to pay the £50,000 charge, tax will be due on any remitted income in the normal way. However, it is permitted to pay the charge direct from a foreign source and avoid additional UK tax.