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International Tax for Individuals Articles
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Changes to the 'Non-Domicile' tax regime
In his 2024 Spring budget, the Chancellor Jeremy Hunt announced that the government would ‘abolish the current tax system for Non-Doms, get rid of the outdated concept of domicile and the remittance basis in the tax system’. But what is the ‘Non-Dom’ tax regime, and how could this affect you (even if you are not considered a Non-Dom)?
Removal of the remittance basis from April 2025 (often confused with ‘non-dom’ tax status)
I’ll start by putting a myth to bed – the term ‘non-dom’ remains because the concept originates from a taxpayers (and their parents) place of birth. Whilst a Chancellor has many powers he can’t change the origin of somebody’s birth!
Your overseas assets, income and gains
Recently, some taxpayers have been receiving letters from HMRC suggesting they have received overseas income or gains that they ‘may’ need to pay UK tax on.