Policy paper

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.

• From: HM Treasury
• Published: 6 March 2024
• Last updated: 23 April 2024
  Show all updates

  1. 23 April 2024

     Details of external engagement added

  2. 7 March 2024

     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

  3. 6 March 2024

     First published.

This was published under the 2022 to 2024 Sunak Conservative government

Documents

Technical note: Changes to the taxation of non-UK domiciled individuals

HTML

Changes to the taxation of non-UK domiciled individuals – details of external engagement

HTML

Details

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’.