Non-UK Domiciled Tax Reform

Non-UK Domiciled Tax Reform addresses the tax treatment of individuals who are domiciled outside the UK but resident or working in the UK. HM Treasury leads this policy area, which determines whether non-domiciled individuals pay UK tax on worldwide income or only on UK-sourced income. Recent reforms and consultations have examined the merits of abolishing non-domiciled status and implementing OECD Pillar 2 requirements.