Policy paper

Spring Budget 2024: Non-UK domiciled individuals - Policy Summary

This summary sets out the changes being made to the taxation of non-UK domiciled individuals from April 2025.

Documents

Details

  • From April 2025, the Government will abolish the current tax regime for non-UK domiciled individuals, or non-doms, and get rid of the outdated concept of domicile in the tax system, replacing this with a modern, simpler, fairer and competitive residence-based regime. This summary sets out further details on the Government’s announcement. 
Published 6 March 2024