HM Revenue & Customs and HM Treasury are reforming the taxation regime for non-UK domiciled individuals, including changes to how non-doms are taxed on foreign income and gains. The reform also addresses non-compliance in the umbrella company market. This is an active policy area with summer engagement and consultation on proposed changes.
The government is publishing a consultation on policy options to regulate umbrella companies and to tackle non-compliance in the umbrella company market.
In response to: Tax changes for non-UK domiciled individuals
This measure is about changes affecting 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.
In response to: 2024: Non-UK domiciled individuals- Policy Summary
In response to: 2024: Non-UK domiciled individuals- Policy Summary
In response to: Changes to the taxation of non-UK domiciled individuals
This technical note describes the main changes that will apply from 6 April 2025 to the taxation of non-UK domiciled individuals.
In response to: Spring Budget 2024: Non-UK domiciled individuals - Policy Summary
The government is publishing a consultation on policy options to regulate umbrella companies and to tackle non-compliance in the umbrella company market.
The government is publishing a consultation on policy options to regulate umbrella companies and to tackle non-compliance in the umbrella company market.
This is HM Revenue and Customs' initial equality impact assessment
This is HM Revenue and Customs' initial equality impact assessment.
HMRC’s strategy for offshore tax compliance.
We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.
This tax information and impact note is about changes to the taxation of the UK property income of non-UK resident companies.
We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
This clause introduces new rules for deeming individuals domiciled in the UK for tax purposes from April 2017.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
This tax information and impact note gives guidance on non-domiciled as UK domiciled for tax purposes.
Seeking views on legislating the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
Seeking views on legislating the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
Seeking views on legislating the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
Seeking views on a minimum claim period for the remittance basis charge.
Seeking views on a minimum claim period for the remittance basis charge.
Seeking views on a minimum claim period for the remittance basis charge.