Access to the remittance basis is not free for a UK non-dom who is at least 18 years old, and classed as a “long-term resident”. Such a person must pay the “remittance basis charge” (RBC) for any tax year in which she wishes to use the remittance basis.
Generally, an individual who claims the remittance basis will forfeit her personal allowances for the relevant tax year.
As a non-UK domiciled individual is likely to have retained strong ties to her home country, it is possible that she may be treated as being resident in that country, as well as being resident in the United Kingdom.
An individual may be non-UK domiciled under common law, but nevertheless deemed UK domiciled for tax purposes.
UK tax law provides special rules for an individual who is resident, but not domiciled, in the United Kingdom.
These rules apply for income tax, capital gains tax, and inheritance tax.
There is no precise definition of domicile in UK law. It is generally a question of fact whether or not a particular individual is UK-domiciled. Whenever the issue has come before a court, the approach of the court has generally been to examine the facts and circumstances of that particular individual’s life.