HMRC are keeping a track on those who are claiming the remittance basis, in this case to identify those who are claiming the remittance basis and in particular to check they are paying the remittance basis charge.

As we start to travel again, post-COVID, it is also important to ensure that full records are being kept of days in and out of the UK, as more and more HMRC employees are securing data on the activities of non-doms along with the activities of many others.

Coverage

You can read Gary's media commentary on the topic below: