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Non-UK Domiciled Individuals & Tax Residency

The tax regime applying to non-UK domiciled individuals (“non-doms”) is complicated but very beneficial if navigated successfully. 

For many, the non-dom rules become relevant when they first come to the UK.

We help individuals who are either moving to the UK (and so may become UK tax resident for the first time) or who have been in the UK some time but are trying to grapple with the complexities of the non-dom rules.  For clients intending to move to the UK, we can determine their UK tax residency status and advise on steps that can be taken before arriving in the UK to optimise their tax position. 

The team has an excellent pedigree in handing matters relating to non-domiciliaries and offshore tax and trust structures

Chambers UK

For non-doms, we can explain how the remittance rules work, explore whether it is worth paying the annual levy to “buy” the remittance basis (if you have been in the UK for over 7 years)  and what practical steps should be taken to minimise inadvertent remittances being made (triggering a UK tax charge).  Many of these mistakes with careful thought can be avoided but are very easy to make.  For example, we can advise clients on how to organise their non-UK bank accounts to segregate types of income and gain to ensure that income (taxed at the highest rates) is not brought to the UK first.


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