The remittance basis is a tax regime that is available to certain individuals who are resident in the United Kingdom but not domiciled there for tax purposes. Under the remittance basis, an individual is taxed on their foreign income and gains only if and when they bring that income or those gains into the United Kingdom.

To be eligible for the remittance basis, an individual must be resident in the United Kingdom but not domiciled there for tax purposes. They must also meet certain other criteria, such as being present in the United Kingdom for fewer than 183 days in a tax year.

The remittance basis can be a useful option for individuals who have foreign income and gains but who do not intend to bring those funds into the United Kingdom. However, it is important to be aware that the remittance basis can also limit an individual's access to certain tax reliefs and exemptions, and it may result in a higher overall tax liability.

If you have any questions about the remittance basis or need help with your tax affairs, you may want to consult with a tax professional or lawyer.