There is no charge for claiming the remittance basis for the first seven tax years of UK residence. Those claiming the remittance basis are however not entitled to the tax-free income and capital gains allowances for that year.
When an individual has been resident for more than seven of the previous nine tax years, they must pay £30,000 for each further year they wish to claim the remittance basis. In those years it may therefore only be worthwhile making the claim if the tax on offshore income and gains would otherwise exceed £30,000. The tax saving can still be significant for high net worth individuals or those with complex affairs.
For those who have been UK resident for more than 12 of the previous 14 tax years, the annual remittance basis charge is £60,000.