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ARTICLE · 29 APRIL 2025

Non-Dom Alternatives

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‘Non-domiciled' or ‘non-dom' refers to a historic British tax regime that permitted UK tax residents to benefit from not paying tax on their foreign income and gains...

GlobalTax
Carmen Kiavila
Carmen Kiavila
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‘Non-domiciled' or ‘non-dom' refers to a historic British tax regime that permitted UK tax residents to benefit from not paying tax on their foreign income and gains, provided that these income and gains were not repatriated (remittance basis).

This status was based on the legal concept of domicile, which differs from tax residence. Therefore, a person could reside in the United Kingdom while still being regarded as having a ‘domicile of origin' in another country.

This system provides:

  • Taxation based on repatriation means that nondomiciled individuals only paid British taxes on income and gains effectively brought to the United Kingdom. Income maintained abroad was not subject to taxation.

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