UK tax residence guidance
Guidance on tax arrangements for long-term UK residents (former ‘non-domiciled’ individuals), qualifying new UK residents, and their employers and representatives.
From 6 April 2025, previous rules for non-domicile status ended. These were replaced by a system based on tax residence.
Self Assessment
All long-term UK tax residents are now taxable on their worldwide income and gains since 6 April 2025. You’ll need to report these, and make any claims for relief, on your Self Assessment tax return.
For tax years 2024 to 2025 and earlier, you can file your Self Assessment tax return in the normal way.
We’ll add guidance to this page about how to file from tax year 2025 to 2026 onwards, once this is published.
Read about the temporary repatriation facility if you previously claimed under the remittance basis of taxation.
General guidance for individuals
Guidance on tax residence in the UK
If you’re an individual within the first 4 years of tax residence in the UK:
- check if you can claim the 4-year foreign income and gains regime
- find out about Overseas Workday Relief for globally mobile employees
Guidance for long-term UK residents
Guidance for employers
Guidance for non-resident trusts
Get extra support
If your health condition or personal circumstances mean you find it difficult to contact HMRC, we can offer you more help.