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.

Documents

Reforming the taxation of non-UK individuals

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

Updates to this page

Published 30 October 2024

Sign up for emails or print this page