Technical briefing on foreign domiciled persons changes announced at Summer Budget 2015

This note affects individuals who claim non domicile status.



This note provides further detail on the proposals outlined at the Summer Budget on 8 July 2015 on new deemed domicile rules and on the new rule which will prevent people who are born in the UK from being able to claim non-dom status when they are living in the UK, even if under general law they have acquired a domicile in another country.

Published 8 July 2015