Changes to the taxation of non-UK domiciled individuals
This is a joint subgroup comprising of representative bodies who are members of HM Revenue and Customs (HMRC) existing Wealthy External Forum and Capital Taxes Liaison Group.
This joint subgroup is time limited and will focus on the changes to the taxation of non-domiciled individuals (non-doms).
The purpose of the subgroup is to allow HMRC to work with representative bodies to gain valuable feedback, insight, challenge and expertise to support the development of guidance and tools to assist agents and individuals in understanding the changes and their new obligations.
Membership
The subgroup is chaired by HMRC and other members are from HMRC and a representative bodies.
New permanent members will be formally invited by HMRC.
Current members
HMRC
- Sarah Kelsey
- Kevin Hubbard
- Rob Holmes
- Daniel Butler
- Gabrielle Clarke
- Shelley Maguire
- Elizabeth McAuley
- Rosemary Gemmell
- Kathryn Binks
Representative Bodies
- Institute of Chartered Accountants of England and Wales
- Society of Trusts and Estates Practitioners
- Association of Tax Technicians
- Institute of Chartered Accountants for Scotland (ICAS)
- Law Society
- The Association of Independent Expatriate Tax Practitioners
- Chartered Institute of Taxation
- Chartered Accountants Ireland
Terms of reference
The subgroup is a joint forum between HMRC and representative bodies, representing agents and customers in this sector.
Its purpose is to:
- enable HMRC to gain a greater understanding of the impacted customer group through regular engagement with representative bodies
- increase transparency for customers and their representatives, providing an opportunity to feed into draft guidance and feedback additional support or education requirements
- contribute to an enhanced working relationship between HMRC, its customers and their representatives to support implementation of the changes to the taxation of non-doms
- facilitate discussions that encourage representative bodies to provide feedback to customers to improve implementation of these reforms
Meetings
- HMRC will chair the subgroup
- the secretariat function will be an HMRC employee, appointed by the chair
- the secretariat, or a delegate, will produce draft minutes of the meetings within 28 days for all members in attendance at the sub-group
- the final record of the meeting will be published on a dedicated page on GOV.UK
- meetings will be held approximately every 4 weeks, where circumstances allow, but may be called at other times, if required
- agenda contributions may be invited from members
- the final agenda and supporting papers will normally be circulated at least 3 working days before a meeting
- action points will be recorded by the secretariat and forum members will be advised of progress by email between meetings, or at the next meeting
Governance
The subgroup is one of a number of HMRC consultative forums for businesses, agents and representative bodies.
The subgroup is not intended to replace or displace the many existing productive links between HMRC and representative bodies, but to add value to our mutual understanding of the requirements of this group of customers.
It is not a decision-making body.
Review of the forum
The subgroup will be time-limited, providing additional guidance, education and support as part of the reforms announced at Autumn Budget 2024.
The operation, terms of reference and membership of the subgroup will be periodically reviewed to ensure that it continues to meet the aims stated above.