Non-UK domiciled individuals (non-doms)

Significant changes are planned for the taxation of non-UK domiciled individuals, non-UK resident trusts and UK residential property held in non-UK structures.

The changes were due to come into force from 6 April 2017 and were contained in Finance Bill 2017 when this was published in March 2017. The changes are detailed in our briefing note.

Following the announcement that a snap general election will be held on 8 June 2017, the Government announced that all the new clauses relating to the taxation of non-domiciles and to UK residential property that were contained in the draft 2017 Finance Bill will be dropped until after the election.

Depending on the outcome of the election, it then remains to be seen whether the changes will still be implemented from the original date of 6 April 2017, whether they will be delayed until 6 April 2018 or whether they will be dropped altogether.

The current landscape is therefore highly uncertain for non-UK domiciled individuals and it is important that they plan their affairs carefully.

If you would like to know more, contact our experts to receive more information.

Contact us

Louise Somerset profile image
Louise Somerset

Partner & Head Cheltenham +44 (0)1242 506030, +44 (0)117 376 2207

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