2024: Non-UK domiciled individuals- Policy Summary
This summary sets out the changes being made to the taxation of non-UK domiciled individuals from April 2025.
The deadline to register interest to join the Inheritance Tax and Overseas Workday Relief Insight sessions has now passed. We will be contacting those that have expressed an interest in attending over the coming days to confirm attendance to the sessions. Please send any further technical comments in respect of this reform to the Central Mailbox: personaltaxinternational@hmrc.gov.uk
From 6 April 2025, the government will remove the outdated concept of domicile status from the tax system and implement a new residence-based regime which is internationally competitive and focused on attracting the best talent and investment to the UK. This summary sets out further details on these changes.