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ARTICLE · 29 JULY 2025

Legislation Day – Points To Note For Private Clients

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Legislation Day (also known as "L Day") is an important date in the UK's tax policy calendar, on which the Government publishes draft clauses for the next Finance Bill...

United KingdomTax
Mark Hunter
Mark Hunter
Richard Giangrande
Richard Giangrande
Paul Hardwick
Paul Hardwick
Rhiannon Kinghall Were
Rhiannon Kinghall Were
Clare Wilson
Clare Wilson

Legislation Day (also known as "L Day") is an important date in the UK's tax policy calendar, on which the Government publishes draft clauses for the next Finance Bill, alongside various other documents including tax information notes and responses to consultations. The aim is to allow for technical consultation in respect of draft legislation, as well as to provide taxpayers with greater certainty on future tax changes.

This year's Legislation Day took place on Monday 21 July, and we summarise the key points to note for private clients below.

Non-dom reforms – technical amendments to the new "FIG" regime

With effect from 6 April 2025, the UK's "non-dom" regime was abolished and replaced by a new four-year residence-based foreign income and gains (FIG) regime. Further details on these reforms can be found on our non-dom hub.

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