Policy paper

Changes to the taxation of non-UK domiciled individuals: Summer engagement

Updated 31 July 2024

Thank you to the individuals, agents and other organisations who have provided comments to the mailbox (personaltaxinternational@hmrc.gov.uk) in respect of the changes to the taxation of non-UK domiciled individuals (non-doms). Please do continue to provide comments to this mailbox. 

On 29 July the government published a policy paper which set out its intention to reform the taxation of non-doms and its plans for external engagement. As set out in the published policy paper, officials will seek further feedback through a series of separate engagement sessions on Inheritance Tax (IHT) and Overseas Workday Relief (OWR). Confirmation of the final design of these policies, together with further details of the wider non-dom reforms, will be published at Budget. No new details of final policy design will be confirmed at the engagement sessions being held over the summer.

The government will continue to update this page with details of ongoing engagement in respect of the announced policy changes.  

Inheritance Tax

Officials will carry out a series of insight gathering sessions by speaking to stakeholders over the summer to help gather feedback on changes required to legislation and the practical considerations to manage when implementing the new policy.

The government is keen to hear from representative bodies and other stakeholders with expertise of dealing with IHT on estates and trusts impacted by the announced reforms. Comments on this reform can be provided via email to the Central Mailbox (above), but for those who would prefer to provide verbal feedback we will be holding a series of face-to-face and Microsoft Teams sessions between Monday 12 August – Friday 23 August 2024.

These sessions will be focused on practical insight and feedback on the policy design.  As set out in the policy paper, confirmation of the final policy design will be published at Budget.

If you wish to attend, please register your interest by 7 August to the above Central Mailbox stating ‘IHT Insight Gathering’ in the subject line and include:

• Your contact details
• A sentence on your experience and/or interest in managing impacted estates and trusts
• Dates that you are unavailable (between 12 and 23 August 2024)

You do not need to register to attend a separate IHT insight gathering session if you have asked to attend a listening event (see below) as feedback on IHT provided at these sessions will be considered as part of the policy design.

Overseas Workday Relief

The government is keen to engage with stakeholders on the design principles for this tax relief through a series of insight gathering sessions taking place between Friday 9 August - Friday 16 August 2024.

These sessions will be focused on practical insight and feedback. As set out in the policy paper, confirmation of the final policy design will be published at Budget.

If you wish to attend, please register your interest by 7 August to the above Central Mailbox stating ‘Overseas Workday Relief’ in the subject line and include:

• Your contact details
• A sentence on your experience and/or interest in OWR
• Dates that you are unavailable (between 9 and 16 August 2024)

Consultation on draft legislation

On 29 July the government announced its intention to provide an opportunity for stakeholders to share views and feedback on the detail of legislative provisions relating to the changes to the taxation of non- doms.

Further details will be published on this page, in due course.

Listening events

Officials held a series of listening events between 13 - 22 May 2024 which offered interested parties an opportunity for further comment on the proposed changes to the taxation of non-doms. Sessions due to be held between 23 - 31 May were postponed when the General Election was called. For those whose session were postponed, Officials will email directly to reschedule attendance.

General

If you would like to provide feedback changes to the taxation of non-doms, please email technical comments to the Central Mailbox personaltaxinternational@hmrc.gov.uk.

We will not be able to respond to emails directly. Instead, we will use those comments when considering final policy design and other releases. This will help ensure that the same information is made available to all interested parties at the same time.

Customers with questions about their own tax affairs should contact HMRC in the usual way.