Policy paper

Reforming the taxation of non-UK domiciled individuals

This technical note provides details on the changes that will apply to the taxation of non-UK domiciled individuals from 6 April 2025.

• From: HM Treasury and HM Revenue & Customs
• Published: 30 October 2024

Documents

Reforming the taxation of non-UK domiciled individuals

PDF, 424 KB, 34 pages

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Details

From 6 April 2025, the current rules for the taxation of non-UK domiciled individuals will end. The concept of domicile as a relevant connecting factor in the UK tax system will be replaced by a system based on tax residence.

Published 30 October 2024