Consultation outcome

Reforms to the taxation of non-domiciles

This consultation has concluded

Detail of outcome

A further consultation providing an update on these proposals has been published. The new consultation document also sets out the detail of proposals to charge IHT on UK residential property. This part of the non-dom reforms has not previously been subject to consultation, and the government is keen to hear views on how to make the extended charge work effectively.

Original consultation


Seeking views on how best to legislate the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.

This consultation ran from

Consultation description

This consultation sets out the detail of the proposals that will restrict certain individuals from being able to claim non-domiciled status for tax purposes and seeks views on the best way to legislate the announcements. The consultation document includes draft legislation to illustrate how the new rules would work in the context of one aspect of the remittance basis for income tax and capital gains tax. Draft legislation is also attached on the deeming provision for inheritance tax.

A separate consultation will be published on the proposal to charge UK inheritance tax on those non-domiciled individuals who hold UK residential property indirectly through an offshore structure like a company and/or a trust.


Published 30 September 2015
Last updated 19 August 2016 + show all updates
  1. link to further consultation added
  2. First published.