HMRC to send reminder letters to non-dom remittance basis claimants
30 Jun 2022
HMRC are in the process of sending letters to a number of taxpayers who have not included a Remittance Basis Charge (RBC) in their 2020/21 returns. These individuals will have claimed non-domicile status and, according to their 2020/21 returns, have been resident in the UK for either 7 of the previous 9 years or 12 of the previous 14 years, but no corresponding £30,000 or £60,000 RBC was included in their return. The letter invites taxpayers to review their return and make any amendments if needed. In addition, it provides details of guidance and also serves as a reminder for the submission of 2021/22 returns.