Non-dom

For years, non-dom was shorthand for a UK resident who was not domiciled in the UK and who could, in some circumstances, claim the remittance basis. Under that basis, certain foreign income and gains were generally taxed in the UK when remitted there rather than as they arose. It was never an automatic exemption, and it was never the same thing as holding a foreign passport or visa.

The phrase now needs a date attached. From 6 April 2025, the UK abolished the remittance basis and removed domicile as the relevant connecting factor for income tax and capital gains tax. Qualifying new UK residents may instead access a four-year foreign income and gains regime, subject to their residence history and an election. After that period, the normal worldwide-income approach applies. The result is that a current tax plan should not be described simply as “becoming non-dom.”

The transition still matters. Former remittance-basis users can have pre-6 April 2025 income and gains that were not previously remitted. The Temporary Repatriation Facility offers a time-limited route to designate qualifying historic amounts at reduced rates, with conditions and elections. Estate and trust issues have their own rules.

For readers assessing a move, separate three questions: whether you will be UK tax resident, whether you qualify for the new four-year regime, and what historic offshore income needs transition planning. Those answers can differ within one household. Use current HMRC guidance and obtain tailored advice before moving funds or relying on older “non-dom” material.