Annie Gibbons

Overhaul of the UK’s tax regime for Non-Domicile: What you need to know

Overhaul of the UK’s tax regime for Non-Domicile: What you need to know

Until the 6th April 2025, the UK’s taxation of individuals who were non-doms was based on the concept of domicile, a legal term under English law referring to a person’s long-term permanent home. Non-doms could live in the UK while enjoying favourable tax treatment under the “remittance basis”. This treatment typically lasted for up to 15 years.