Threads / Taxation of Non-UK Domiciled Individuals / Reforming the taxation of non-UK domiciled individuals
Policy Paper Published 30 Oct 2024 HM Revenue & Customs HM Treasury ↗ View on GOV.UK

Reforming the taxation of non-UK domiciled individuals

This technical note provides details on the changes that will apply to the taxation of non-UK domiciled individuals from 6 April 2025.

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From 6 April 2025, the current rules for the taxation of non-UK domiciled individuals will end. The concept of domicile as a relevant connecting factor in the UK tax system will be replaced by a system based on tax residence.