[RDRM32020] Remittance Basis: Accessing the remittance basis: Claiming the remittance basis: Making a claim
UK resident individuals who meet the status conditions RDRM32010 (not ordinarily resident and/or not domiciled with the UK must decide each year whether they wish to be taxed on the remittance basis or not in respect of their foreign income and/or gains, as applicable.
The Self Assessment system is the mechanism by which a claim to the remittance basis is made in the majority of cases. There are some exceptions at ITA07/s809D and ITA07/s809E to the requirements to make a formal claim which are covered in detail below, refer to RDRM32100 Exceptions to the claims requirements.
The SA109 is the supplementary page to the SA return which covers ‘Residence, Remittance basis etc’.