Residence & Domicile Advisory
.png)
We offer expert guidance on UK tax residence and domicile status, helping individuals understand their obligations and structure their affairs efficiently under UK law.
Understanding your residence and domicile status is essential for determining your UK tax liabilities—especially when it comes to income tax, capital gains tax, and inheritance tax.
Our Services Include:
- Residence Status Assessment
Determining your UK tax residence status under the Statutory Residence Test (SRT)—including day-count tracking, work ties, and family connections. - Domicile Status Review
Evaluating your domicile of origin, domicile of choice, and potential deemed domicile status for tax purposes. - Tax Planning for Non-Doms
Advising on the remittance basis of taxation, overseas income management, and strategies to optimise your tax position as a non-domiciled individual. - Cross-Border Structuring
Supporting international clients with asset structuring, trust planning, and tax-efficient relocation strategies. - Disclosure & Compliance Support
Assisting with any required disclosures to HMRC and ensuring full compliance with residence and domicile rules. - Inheritance Tax Planning
Developing strategies to manage UK inheritance tax exposure for both UK-domiciled and non-domiciled individuals.
.png)
The UK Non-Domicile Regime
The UK’s new non-domicile (non-dom) rules, effective from April 6, 2017, introduced significant changes to the taxation of non-domiciled individuals who have been UK residents for 15 of the past 20 years. Our advisory services help clients understand and navigate these complex regulations to optimise their tax position while ensuring compliance.
New Non-Dom Regime — Effective April 2025
From 6 April 2025, the UK will abolish the current non-domicile regime and replace it with a residence-based system. This change affects how foreign income and gains are taxed for UK residents and is critical for non-domiciled individuals to understand and prepare for.
Key Features of the New Regime:
- Abolition of Non-Dom Status for Tax Purposes
The concept of non-domicile will no longer be relevant for UK tax purposes. Tax treatment will now depend solely on residence, not domicile. - New 4-Year Foreign Income & Gains (FIG) Exemption
Individuals who become UK tax resident after a period of 10 years of non-residence will be eligible for a 4-year exemption on foreign income and gains. These amounts will not be taxed in the UK and can be remitted without a tax charge. - End of Remittance Basis
The remittance basis of taxation (which allowed non-doms to defer or avoid UK tax on foreign income/gains not brought into the UK) will be scrapped entirely. - Transition Rules for Existing Non-Doms
Those currently claiming the remittance basis may benefit from temporary reliefs, including:- Rebasing of foreign assets to April 2019 values for CGT purposes.
- Temporary Repatriation Facility (TRF) – a limited window (2025–2026) during which certain foreign income/gains can be brought to the UK at a reduced 12% tax rate.
- Changes to Inheritance Tax (IHT) Rules
A future consultation is expected on moving IHT from a domicile-based system to a residence-based one. Likely proposals include:- IHT liability on worldwide assets after 10 years of UK residence.
- Continued exposure to UK IHT for 10 years after leaving the UK.
Non-Dom Regime Services Include:
- Status Assessment & Modelling
Evaluating your current and future domicile status and modelling the tax implications over time. - Tax Planning Strategies
Advising on structuring income, assets, and trusts to minimise tax liabilities under the new rules. - Compliance & Disclosure
Assisting with tax returns, disclosures, and communications with HMRC in respect of domicile status and related liabilities. - Inheritance Tax Planning
Providing tailored strategies to address inheritance tax exposure as a deemed domicile.
We help non-domiciled individuals and families navigate the complexities of the new regime, ensuring they are fully compliant while optimising their tax and estate planning.