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Be prepared


The environment for non-domiciles


  • Taxation of non-doms is on the political agenda.
  • From April 2015 the rates of the remittance basis charge increased for non-doms resident in the UK for 12 of 14 years.
  • A further change to the charge is likely to come into effect in 2016.
  • Qualifying investments for business investment relief are tax-free.

During the build-up to the general election the Conservative party announced that it was considering reforms to the non-domicile rules.

Little detail has yet emerged but sources suggest that changes could be aimed at “weeding out” claims to foreign domicile status that are perceived to be less meritorious than some.

The July budget may or may not target non-doms. However we should be mindful that there is a history of incumbent political parties introducing new rules in...

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