Non Dom Status UK 2025 | UK Non Dom Tax Advice & Overseas Workday Relief

Non-dom status UK: What’s changed for 2025?

The UK’s non-dom tax regime ended on 5 April 2025. If you previously claimed non-dom status UK, it’s crucial to understand how the new rules affect you. From 6 April 2025, the UK now uses a residence-based system, meaning non-UK domicile status no longer determines your tax treatment. Instead, your UK tax liability is based on your residence status, not your domicile.

Key changes for UK non doms:

The remittance basis has been abolished. Former non-doms are now taxed on their worldwide income and gains, unless they qualify for the new four-year regime for recent arrivals.
If you’re a foreign national or considering claiming non domicile status UK, note that only new arrivals who have not been UK resident in the last ten years can benefit from 100% tax relief on foreign income and gains for their first four years of residence.
Overseas workday relief UK will remain, but in a revised form under the new rules.
Inheritance tax planning remains important, as non-dom status still has relevance for trusts and assets held before April 2025.

Am I non-UK domiciled (non dom)?

Domicile status UK is now less relevant for income and capital gains tax, but still matters for earlier years and inheritance tax. If you were a British non dom or claimed non dom status UK in previous tax years, HMRC may still review your claims, especially if you used the remittance basis or set up excluded property trusts.

Foreign taxpayer identification number UK & pre-arrival planning

If you’re a foreign taxpayer moving to the UK, pre-arrival tax planning is critical. Our team can help you assess your residence and domicile position, structure overseas workday relief claims, and guide you on the implications of the new regime.

How we help:

Advising on claiming non domicile status UK for prior years
Guidance on the new residence-based tax rules for UK non doms
Overseas workday relief UK claims and planning
Inheritance tax and trust planning for non doms
Pre-arrival and cross-border tax advice

To explore more ways in which we can help you, please visit our UK Private Client Tax Services page.

📞 Contact us to discuss your situation and ensure your affairs are compliant with the latest UK tax changes.

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Overseas Property Developer

They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!

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Very clear and concise in explaining tax matters.

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Retired, Non-Dom

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