Thanks for your help. Since posting my question I've consulted my solicitor and a UK tax accountant who both said essentially the same as you did. After I've lived here for 7 years I will probably need to change from the remitted basis to reporting on all my US income as, at that point, it will be less tax than paying the RBC of £30,000. I gather the time living here starts at the time one actually is here, not when one gets a residence visa. Too bad. Again, thanks very much for your reply. It took me a while to read it as it did not generate e-mail to notify me I had an answer.