Withdrawal of non-UK domicile basis of taxation from 6 April 2025

It should be noted that the non-UK domicile basis of taxation (on which most of the reliefs described below are founded) is abolished from 6 April 2025. These are replaced with a new system of reliefs for qualifying ‘foreign income and gains’ arising for the first four years following UK arrival. For fuller detail of the new rules and reliefs please refer to the separate Overseas workday relief and Abolition of the remittance basis from 2025/26 guidance notes.

Where reference is made to non-UK domicile in the remainder of this guidance note, this is intended to provide information on the previous taxation system which applies to 5 April 2025 only. This may be useful for historical context. Also in the case of an individual who had established a non-UK domicile at 5 April 2025, they may still have unremitted (therefore, as yet untaxed) income at that date.

Taxation of UK employment ― to 2024/25

Non-resident