Non-domiciliaries and the remittance basis

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime

Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief.

For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.

This subtopic focuses on non-UK domiciliaries (non-doms) who are UK resident and their eligibility to claim the remittance basis of taxation.. For guidance on the tax position of non-doms who are resident outside the UK, see the Non-resident individuals—overview.

Introduction to the remittance basis—training materials is aimed at trainee