Tax changes for non-UK domiciled individuals

This measure replaces the concept of domicile as a relevant connecting factor in the UK tax system with a system based on tax residence. The key features include:

• introducing a new 4-year foreign income and gains regime for new arrivals who have not been UK tax resident in the previous 10 years
• allowing individuals previously taxed on the remittance basis to remit pre-6 April 2025 foreign income and gains using a new Temporary Repatriation Facility
• reforming Overseas Workday Relief
• replacing the domicile-based system for inheritance tax with a residence-based system