Non-resident individuals

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FORTHCOMING CHANGE: Abolition of non-dom regime and introduction of residence-based IHT regime At Autumn Budget 2024 on 30 October 2024, the Labour government confirmed that it will proceed with plans of the former Conservative administration to abolish the remittance basis of taxation and replace it with a residence-based regime, to commence on 6 April 2025. The government also confirmed its intention to move to a residence-based regime for inheritance tax. The changes will also affect 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, A new residence-based regime for IHT from 2025–26 and Temporary repatriation facility—FAQs..

The main UK taxes which may apply to non-UK resident individuals are income tax, capital gains tax (CGT), inheritance tax (IHT), value added tax (VAT), national insurance contributions (NICs), the annual tax on enveloped dwellings (ATED) and stamp duty land tax (SDLT). Broadly, UK tax legislation is subject to territorial limits, so that either what is taxed must have

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Latest Private Client News

OPG issues guidance on Court of Protection deputies' approach to family care payments

The Office of the Public Guardian (OPG) has published guidance outlining the legal framework for Court of Protection deputies regarding family care payments. The document provides the Public Guardian's perspective on how deputies should approach these payments, also known as gratuitous care payments, and details specific factors to consider when determining payment levels.

Private Client weekly highlights—6 March 2025

This week’s edition of Private Client highlights includes: (1) HMRC launches consultation on reforms to agricultural property relief and business property relief and their application in relation to trusts; (2) Companies House publishes guidance on how to protect personal details on the Register of Overseas Entities; (3) CIOT’s Finance Bill 2024–25 briefing on the non-dom changes; (4) OSCR updates guidance on charity trustee disqualification; (5) Fane v Wellesley, where the court interpreted 'privileged relation' in company articles and shareholders' agreement to exclude a former spouse of a member; (6) Mond v Charity Commissioner for England and Wales, which concerned an appeal against a Charity Commission decision to disqualify the appellant from being a charitable trustee based on social media comments, and (7) the Finance Bill passing the House of Commons and becoming ‘substantively enacted’.

Disqualification from being a charitable trustee based on social media comments (Mond v Charity Commissioner for England and Wales)

Private Client analysis: The case concerned an appeal by the appellant (‘Mr Mond) from an order of the Charity Commissioner for England and Wales (‘the Commission’) disqualifying Mr Mond from being a charity trustee or trustee of a charity. This was in exercise of the Commission’s powers under section 181A of the Charities Act 2011 (CA 2011). CA 2011, s 181A gives the Commission power to disqualify a person from being a charitee trustee or trustee of a charitee in relation to all charities or in relation to such charities or classes of charity as may be specified. The basis of Mr Mond’s disqualification had been four social media posts. In allowing the appeal, the tribunal considered the nature of the social media posts, the conduct of Mr Mond and his rights to freedom of expression under Article 10 of the European Convention on Human Rights. Written by Lynne Counsell, barrister at Addington Chambers.

Question of the week: Can a sole trustee exercise power of advancement under STEP provisions?

This Q&A considers whether a sole trustee can exercise power of advancement under STEP provisions.

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