HMRC’s Guidance on the SRT104 and on Overseas Workday Relief105 are not included in this commentary. Where a particular topic is discussed, excerpts are given from those parts of the Guidance which are relevant to that topic.

RDR1 has been periodically reissued, including:

(a)in September 2015, in particular to include an update for changes to the remittance basis introduced from 6 April 2015; and information about the extension of capital gains tax to gains from sales and other disposals of UK residential property by non-UK residents;

(b)in June 2016, incorporating an updated flowchart to show the remittance basis charge amounts applicable from 6 April 2015.

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