Non Domiciliaries (Non Doms)

17 April 2025

Making a claim under the four-year foreign income and gains regime - new HMRC guidance
The foreign income and gains (FIG) regime which replaced the remittance basis on 6 April 2025

16 April 2025

Inheritance tax and long-term UK residents - new HMRC guidance
How new long-term UK residence rules affect inheritance tax from 6 April 2025

10 February 2025

Non-dom taxation changes - offshore trust income and gains
Non-dom taxation changes and the impacts on the tax treatment of offshore trust income and gains

28 January 2025

Non-dom taxation changes
Non-dom taxation changes, detail of the new FIG regime and the latest tweaks announced by the Chancellor

21 January 2025

Impact of non-dom taxation changes
Non-dom taxation changes and the reported increase in “millionaire emigration”

04 November 2024

Changes to the taxation of non-UK domiciled individuals - part 1 - inheritance tax
The detail of the reforms to the taxation of non-UK domiciled individuals as set out in the technical guide published alongside the Autumn Budget. We look at the inheritance tax impact for long-term resident individuals and settlors of excluded property trusts. This is the first of a series of three bulletins examining the reforms