Policy paper

Tax changes for non-UK domiciled individuals

This measure is about changes affecting the taxation of non-UK domiciled individuals.

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

Documents

Reforming the taxation of non-UK domiciled individuals

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Draft legislation

PDF, 3.45 MB, 103 pages

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Draft legislation (HTML)

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Details

This measure replaces the concept of domicile as a relevant connecting factor in the UK tax system with a system based on tax residence. The key features include:

• introducing a new 4-year foreign income and gains regime for new arrivals who have not been UK tax resident in the previous 10 years
• allowing individuals previously taxed on the remittance basis to remit pre-6 April 2025 foreign income and gains using a new Temporary Repatriation Facility
• reforming Overseas Workday Relief
• replacing the domicile-based system for inheritance tax with a residence-based system

Published 30 October 2024