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.
This summary sets out the changes being made to the taxation of non-UK domiciled individuals from April 2025.
This summary sets out the changes being made to the taxation of non-UK domiciled individuals from April 2025.
Consultation on the proposed reform of the UK’s sovereign immunity from direct tax policy. This consultation runs from 4 July 2022 to 12 September 2022.
In line with the agreement on a two Pillar solution to reform the international tax system, the government will publish a consultation on how the Pillar Two rules will be implemented in the UK.
Consultation on the proposed reform of the UK’s sovereign immunity from direct tax policy. This consultation runs from 4 July 2022 to 12 September 2022.
We are seeking views on the introduction of a corporate re-domiciliation regime to support companies seeking to relocate to the UK.
In line with the agreement on a two Pillar solution to reform the international tax system, the government will publish a consultation on how the Pillar Two rules will be implemented in the UK.
In line with the agreement on a two Pillar solution to reform the international tax system, the government will publish a consultation on how the Pillar Two rules will be implemented in the UK.
We are seeking views on the introduction of a corporate re-domiciliation regime to support companies seeking to relocate to the UK.
We are seeking views on the introduction of a corporate re-domiciliation regime to support companies seeking to relocate to the UK.
A consultation considering possible reform of the substantial shareholdings exemption, with a view to increasing its simplicity, coherence and international competitiveness.
Seeking views on how best to legislate the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
A consultation considering possible reform of the substantial shareholdings exemption, with a view to increasing its simplicity, coherence and international competitiveness.
A consultation considering possible reform of the substantial shareholdings exemption, with a view to increasing its simplicity, coherence and international competitiveness.
Seeking views on how best to legislate the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
Seeking views on how best to legislate the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.