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.
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This technical note describes the main changes that will apply from 6 April 2025 to the taxation of non-UK domiciled individuals already resident in the UK and other individuals who have been non-UK resident and move to the UK. It is aimed at affected individuals and practitioners. This note does not describe the detailed consequential changes that will be required because of moving to a residence based tax system. These will be covered in further updates and draft legislation that will be published later in the year for technical comments.
Details of events to hear stakeholder views on the proposals can be found in ‘Changes to the taxation of non-UK domiciled individuals – details of external engagement’.
Last updated 23 April 2024 + show all updates
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Details of external engagement added
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Updated to clarify that, under the Overseas Workday Relief section, employees are eligible for OWR in 2023-24 or 2024-25 for their first year since returning to the UK should still be able to claim OWR for the full three years
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First published.