Tax changes for non-UK domiciled individuals
This measure is about changes affecting the taxation of non-UK domiciled individuals.
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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
Updates to this page
Published 30 October 2024