Policy paper

Changes to the taxation of non-UK domiciled individuals – details of external engagement

Updated 23 April 2024

This was published under the 2022 to 2024 Sunak Conservative government

© Crown copyright 2024

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This publication is available at https://www.gov.uk/government/publications/changes-to-the-taxation-of-non-uk-domiciled-individuals/d8c777ac-4a09-4bc1-aaf3-091b867bf31b

At Spring Budget 2024, the government announced that it will abolish the current tax regime for non-UK domiciled individuals (or non-doms) and get rid of the outdated concept of domicile in the tax system, replacing this with a modern, simpler, fairer and competitive residence-based regime.   

Thank you to individuals, agents and wider interested organisations who have already provided comments on this announcement to the Central Mailbox.   

Following publication of the Technical Note, the government is keen to hear external views on this reform through a series of listening events between 13 and 31 May 2024. These sessions will provide an opportunity for stakeholders to provide comments on the policy changes as announced at the Spring Budget 2024. If you wish to attend, please register your interest by 3 May to the above Central Mailbox including your contact details, date preference (details provided below) and state your areas of interest in the subject line (for example, new regime including transitional measures, Inheritance Tax and/or Overseas Workday Relief).

Further details on how the government plans to engage on the technical detail of the legislation, together with details of the Inheritance Tax consultation and Overseas Workday Relief engagement, will be published in due course.   

Week commencing 13 May

  • Monday 13 May to Tuesday 14 May (90-minute sessions between 9am and 4pm) at 100 Parliament Street, London, SW1A 2BQ 
  • Wednesday 15 May (90-minute session between 4pm and 5:30pm) at 1 Horse Guards Road, London, SW1A 2HQ 
  • Thursday 16 May (90-minute session between 8:30am and 10:45am) at Feethams House, Darlington, DL1 5AD 
  • Friday 17 May (90-minute sessions between 09am and 4:30pm) at 100 Parliament Street, London, SW1A 2BQ and 1 Horse Guards Road, London, SW1A 2HQ 

Week commencing 20 May

  • Monday 20 May and Tuesday 21 May (90-minute sessions between 9amand 5.30pm), remote Microsoft Teams meetings 
  • Wednesday 22 May (90-minute session between 3pm and 6pm) at 1 Horse Guards Road, London, SW1A 2HQ  
  • Thursday 23 May (90-minute sessions between 9am and 5.30pm), remote Microsoft Teams meeting 
  • Friday 24 May (90-minute sessions between 9am and 4pm) at 100 Parliament Street, London, SW1A 2BQ and 1 Horse Guards Rd, London, SW1A 2HQ 

Week commencing 27 May

  • Tuesday 28 May- Thursday 30 May (90-minute sessions between 9am and 4pm) at India Building, Water St, Liverpool, L2 7LS 
  • Friday 31 May (90-minute sessions between 9am and 5.30pm), remote Microsoft Teams meetings 

Please let us know if you have any access requirements in order to attend these meetings.

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