Non Domicile Taxation
If you live in the UK but your permanent home (“domicile”) is outside the UK, you may qualify for special non-domicile tax rules. These can help reduce your UK tax bill and keep you fully compliant. Zahtax Accountants make the process simple — we review your situation, advise on the best approach, and handle your tax return so you can save tax and stay stress-free.
- Chartered Certified Accountants
- Fixed Fee Services
- Tax Liability Minimisation
What is Domicile?
Your domicile is generally the country you consider your permanent home. Many people who move to the UK for work or study remain domiciled in their country of origin, even if they become UK residents.
If you are UK resident but non-domiciled, you may be able to pay UK tax only on:
- UK income and gains; and
- Foreign income and gains you bring (“remit”) into the UK, instead of being taxed on your worldwide income.
This can offer significant tax savings if most of your income and investments are overseas.
Changes in Non-Domicile Taxation Rules from 6 April 2025
Before 6 April 2025, UK tax liability depended on both domicile and residence. Non-domiciled individuals were taxed on foreign income only if brought into the UK. From that date, domicile will no longer affect UK tax liability, though it may still matter for double tax treaties. Taxation will instead depend on UK residence, with new rules for income tax, capital gains, and inheritance tax.
Key Non-Domicile tax changes from 6 April 2025
- From 6 April 2025, an individual’s domicile status will no longer determine their UK tax liability.
- UK residence becomes the key factor: Taxation will instead be based on UK residence status, not domicile.
- Non-doms will no longer be able to use the remittance basis. Foreign income and gains will be taxed regardless of whether they are brought into the UK.
- New regime for foreign income and gains (FIG): A new system will apply for taxing FIG based on residence, with possible transitional reliefs for existing non-doms.
- Double tax treaties: Domicile may still be relevant for the purposes of applying certain international tax treaties.
Specialist Advice for Non Domicile Individuals in the UK
Zahtax Accountants specialises in providing tailored tax solutions for non-domiciled individuals, helping you navigate the complexities of UK and international tax rules with confidence. Our team of experienced professionals offers expert guidance on issues such as the remittance basis, overseas income, and capital gains, ensuring that you remain compliant while optimising your tax position. We take the time to understand your personal circumstances and long-term objectives, enabling us to create a bespoke tax strategy that works for you. Whether you are newly arrived in the UK, planning to stay for a short period, or considering your long-term residency options, Zahtax Accountants is here to provide clear advice and practical solutions, giving you peace of mind and maximising tax efficiency.
Why Choose Zahtax for Non-Domicile Taxation
Non-domicile tax rules present unique challenges — and opportunities. Our team of specialists work with you to simplify the process, ensure compliance, and maximise available benefits.
- Expert Knowledge You Can Trust – We understand the complexities of non-domicile tax rules and make them easy for you to navigate.
- Peace of Mind with Compliance – We take care of HMRC requirements, helping you stay compliant while reducing your tax burden.
- International Expertise – Whether you have overseas income, property, or investments, we provide clear, practical cross-border advice.
- Forward-Thinking Planning – We work with you to plan ahead and make the most of available tax reliefs and allowances.
- Strategic Foresight – We anticipate changes in legislation and position you to take full advantage of available reliefs.
- Exceptional Client Care – A dedicated point of contact offers proactive, discreet, and responsive service at every stage.
How Zahtax Can Help Non-Domicile Individuals
Zahtax Accountants provides expert, tailored tax advice for non-domicile individuals. Our team simplifies complex rules so you can focus on your goals with confidence.
- Clarifying Your Tax Status – Helping you understand your UK residency and domicile position so you know exactly where you stand.
- Managing Overseas Income & Assets – Providing clear guidance on reporting foreign income, gains, and investments correctly.
- Ensuring HMRC Compliance – Handling all filings and disclosures to keep you fully compliant and avoid penalties.
- Strategic Tax Planning – Creating a forward-looking plan that aligns with your lifestyle and future residency intentions.
- Cross-Border Expertise – Advising on double taxation treaties and structuring income efficiently across multiple jurisdictions.
- Confidential, Bespoke Service – Offering a discreet, personalised approach to protect your wealth and give you peace of mind.
Frequently Asked Questions
What does it mean to be a non-domiciled individual in the UK?
Being non-domiciled means that while you may be resident in the UK, your permanent home (domicile) is considered to be outside the UK. This affects how your foreign income and gains are taxed.
What changes are coming to non-domicile taxation from 6 April 2025?
From 6 April 2025, the UK has abolish the non-domicile tax regime and replace it with a residence-based system. This means that all UK residents will be taxed on their worldwide income and gains as they arise, regardless of their domicile status. A new four-year Foreign Income and Gains (FIG) regime will provide 100% relief on foreign income and gains for individuals who have not been UK tax resident in any of the 10 consecutive years prior to their arrival.
How does the remittance basis of taxation work for non-doms?
The remittance basis allows non-doms to be taxed in the UK only on income and gains that are brought (“remitted”) into the UK. Careful planning is required to make the most of this option.
How does becoming UK-domiciled affect my tax position?
Once you become UK-domiciled, all your worldwide income and gains become taxable in the UK. Planning ahead can help mitigate the impact of this change.
How can Zahtax help me stay compliant while optimising my tax position?
Zahtax provides expert guidance on non-domicile rules, advises on tax-efficient planning, manages HMRC filings, and ensures your global income and assets are handled correctly, giving you peace of mind.