Only individuals who are considered non-domiciled are exempt from filing a tax return if their foreign income is less than £2,000. However, if their foreign income exceeds £2,000 and they are following “arising basis,” they will be required to file a tax return or claim “remittance basis“. On the other hand, individuals who are considered domiciled in the United Kingdom do not have the same threshold as non-domiciled individuals. The limit for individuals who are domiciled in the UK is £300.00. This means that any person who is both resident and domiciled in the United Kingdom must file a tax return if their foreign income is more than £300.00.