Changes to the taxation of non-UK domiciled individuals

This measure replaces the concept of domicile as a relevant connecting factor in the UK tax system with a system based on tax residence. The supporting documents below include:

• a Technical Note that provides details on the main changes that will apply from 6 April 2025 to the taxation of non-domiciles already resident in the UK, and other individuals who have been non-UK resident and move to the UK

• the tax information and impact note for this measure provides further information on the impacts of the reforms and draft legislation has been published alongside this

• a Call for Evidence to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated

• a research report that evaluates the impact of a 2017 tax policy change affecting non-domiciled taxpayers