ARTICLE · 26 APRIL 2017

Non-Dom Measures Delayed until Future Finance Bill

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The government has had to postpone many measures that were included in Finance Bill 2017 in order to pass through the legislation in a shortened timeframe before Parliament is dissolved on 3 May.

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As a result of the recent announcement to hold a snap general election in June, the government has had to postpone many measures that were included in Finance Bill 2017 in order to pass through the legislation in a shortened timeframe before Parliament is dissolved on 3 May.

It is expected that most of the measures that have been postponed will be included in another Finance Bill which will be passed as soon as possible after the election. However, it is not yet known at this stage whether these measures will still take effect from 6 April 2017, although initial indications suggest that the measures will be introduced on the date originally planned.

All of the changes relating to the taxation of non-domiciled individuals, which were due to take effect from 6 April 2017, have been delayed. The key measures include:

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