UK non-dom reforms

With effect from 6 April 2025, the long-standing regime that had, for many years, governed the taxation of non-UK domiciliaries who live in the UK (non-dom regime) was abolished and replaced by a new inpatriate regime for short-term UK residents.

This new foreign income and gains (FIG) regime is available to individuals who have been non-UK resident for at least 10 consecutive tax years, with the regime applying for their first four tax years of UK residence.

This page sets out the timeline of events leading to the abolition of the non-dom regime, and includes commentary and analysis of the announcements relating to the reforms as they developed, as well as content on the new FIG regime, the transitional arrangements available to former remittance basis users and the related reforms to inheritance tax.