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A non-domiciled UK resident was claiming the remittance basis and paying the annual charge, but died in December 2012. His widow has received a UK pension scheme lump sum
A non-domiciled but UK resident (well in excess of 12 years) individual had paid the £30 000 (now £50 000) charge each year from 2008/09 to access the remittance basis in his respect of his non-remitted non-UK income and gains. He died around Christmas 2012.
His widow Mrs Q is similarly non-domiciled but UK resident. Mrs Q has never been known to HMRC since she has had neither UK nor overseas source income or gains and has not therefore needed to make a UK tax return. Her husband has left all his estate both UK and overseas to Mrs Q.
Mrs Q has received a lump sum from his UK pension scheme trustees.
She will use this to meet any tax liabilities she may have and to meet her UK living expenses until in a year or so as she intends she returns to...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
