Remittance Basis Charge

Remittance Basis Charge (RBC) is a tax applied by the UK government on non-domiciled individuals who choose to be taxed on the remittance basis. Non-domiciled individuals are those who are not considered permanent residents of the UK for tax purposes, but instead are residents in the UK for a temporary period.

https://www.sphericalaccountants.co.uk/remittance-basis-charge/