Policy paper

Spring Budget 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.

• From: HM Treasury
• Published: 6 March 2024

This was published under the 2022 to 2024 Sunak Conservative government

Documents

Spring Budget 2024: Non-UK domiciled individuals policy summary

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• From April 2025, the Government will abolish the current tax regime for non-UK domiciled individuals, or non-doms, and get rid of the outdated concept of domicile in the tax system, replacing this with a modern, simpler, fairer and competitive residence-based regime. This summary sets out further details on the Government’s announcement. 

Published 6 March 2024