Readers’ forum: Non-domicile charge

A new client has been paying the non-domicile charge since its introduction but wishes to bring income into the UK. The guidance he was given was to declare a figure of £1 as being remitted on his tax return each year. However no remittances appear to have occurred.

Can the amounts paid under the charge be used to ‘frank’ income payments now remitted to the UK and if so to what extent? For example can he use the accumulated charges to bring in a large lump sum in one go?

Conversations with HMRC have failed to produce any useful information.

Taxation readers’ thoughts would be helpful on this subject.

Query 18 839– RP.

Reply by Terry ‘Lacuna’ Jordan

RP’s client is domiciled outside the UK at general law and we are told has been paying the remittance basis charge (the RBC)...