Reform of the Taxation of Non-UK Domiciliaries

Announcements made at the Summer Budget on 8th July 2015 suggested an end to the favourable UK tax rules relating to non-UK domiciliaries, and new rules that would mean individuals resident in the UK for more than 15 years would have to pay UK tax on their worldwide income and gains in the same way as an individual who is domiciled in the UK.

Following an extended period of consultation, more details and draft legislation have now been published with a view to the new rules taking effect in April 2017.

Read a copy of our Briefing Note entitled ‘Reform of the Taxation of Non-UK Domiciliaries‘ to find out more about the changes. Alternatively, please contact Robert Drysdale or a member of our Wealth Planning Team.

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