ARTICLE · 06 MAY 2016

Proposed Changes To The Non-Dom Regime From April 2017

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The changes were first announced in the 2015 Summer Budget, and a Consultation document was issued in September 2015 setting out further details.

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The tax treatment of non-domiciled individuals is changing again from April 2017. The changes were first announced in the 2015 Summer Budget, and a Consultation document was issued in September 2015 setting out further details.

The proposed changes target three key areas:

The taxation of non-domiciled individuals who have been resident in the UK for 15 years
Individuals owning UK residential property indirectly, e.g. through an overseas company and/or trust
UK domiciled individuals born in the UK who leave the UK and acquire a non-UK domicile of choice and then later return to the UK

This briefing note focuses on the changes that will affect non-domiciled individuals who been living in the UK for more than 15 years.

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