• Type: Publication series
  • Date: 7/26/2013

United Kingdom – Taxpayers Claiming Remittance Basis to Receive Correspondence from HMRC 

KPMG LLP in the United Kingdom reports that the U.K. tax authorities have announced that they will be writing to all taxpayers who claim the remittance basis of taxation in the United Kingdom. The letter is being called an educational exercise as HM Revenue & Customs (HMRC) believes that some taxpayers who claim to be taxed on the remittance basis do not fully appreciate the various ways in which remittances occur and this can create problems with proper compliance.


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