Non-domiciliaries and the remittance basis (to 5 April 2025)

ARCHIVED: This Overview has been archived and is not maintained.

This subtopic focuses on the tax regime prior to 6 April 2025 applicable to non-UK domiciliaries (non-doms) who, prior to that date, were UK resident and their eligibility to claim the remittance basis of taxation. For guidance on the tax position of non-doms who are resident outside the UK, see the Non-resident individuals—overview.

Introduction to the remittance basis before 6 April 2025—training materials [Archived] is aimed at trainee and junior lawyers and is designed to illustrate the key points of the remittance basis regime. It can be adapted by the user as required.

Residence and domicile

The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. For guidance on these concepts, see the Residence of individuals—overview and Practice Notes: Domicile for UK tax purposes before 6 April 2025 [Archived] and Deemed domicile for tax before 6 April 2017 [Archived]. Changes were made to the deemed domicile rules from 6 April 2017. See Practice Note: Deemed domicile for tax from 6 April 2017.

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