½Û×ÓÊÓƵ

E4.1312A Abolition of non-UK domicile basis of taxation from 6 April 2025

The UK tax concept of non-domicile status is abolished for tax years 2025/26 onwards. However some new limited reliefs can apply, for fixed periods, to those individuals who newly arrive in the UK.

The main effect of abolition of non-UK domicile tax status is that the remittance basis of taxation ceases to apply, for income arising in 2025/26 onwards¹. However the previous remittance basis rules will still remain a consideration, especially for those who previously were only taxed on the remittance basis up to 5 April 2025, but later decide they wish to bring that (previously unremitted) income into the UK.

The following table represents a brief summary of the previous non-UK domicile rules to 2024/25, comparing these with the new rules introduced from 2025/26, along with some transitional rules available for those who had already established a non-UK domicile by 5 April 2025).