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.
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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.
Updates to this page
Published 30 October 2024