Policy paper
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From 6 April 2025, the government will remove the outdated concept of domicile status from the tax system and implement a new residence-based regime which is internationally competitive and focused on attracting the best talent and investment to the UK. This summary sets out further details on these changes.
Updates to this page
Published 29 July 2024