Navigating the UK Tax Landscape: Providing Advice for Non-Doms

As you may be aware there have been a number of important changes announced, which will directly affect the basis of UK taxation of those Non-Domiciled in the UK from 6 April 2025 onwards.

 

We are currently assisting clients to ensure they are prepared for the changes. If you have any Non-Dom clients or contacts, or if you yourself are likely to be impacted by these rules, our specialists can provide support. The questionnaire below will allow us to follow up to ensure they receive proactive advice, enabling swift and informed action on these changes. Please share the link to the questionnaire to anyone who may be affected by these changes. Alternatively, please do fill this in on their behalf.

 

Based on what we understand, there will be five groups of people this affects, and each group will be affected in a different way:

 

  1. Those who have been in the UK for less than four years following a period of at least 10 years of not being tax resident in the UK.
  2. Those who have been here for more than four years but less than 15 years.
  3. Those who have already been here for more than 15 years but who have used the remittance basis in the past
  4. Those who have been away for at least the last 10 tax years
  5. Those who have Settlor Interested, Overseas Trusts (Protected Trusts)

 

Fill out the below form to complete the questionnaire.

The changes

 

These measures would be subject to change following a General Election but it is highly likely that at least some of the changes will go ahead. This may affect you if your domicile (where you intend to settle indefinitely) is considered for tax purposes to be outside the UK. There are several ways in which your domicile can affect your liability to tax in the UK, including those listed below:

 

  • Remittance Basis Charge
  • Employment Income
  • Relevant Foreign Income
  • Capital Gains
  • Inheritance Tax

 

If you have any questions, thoughts or concerns about the changes to Non-Dom rules, please contact the Gravita team (hello@gravita.com).

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