Non-domiciledindividuals

Domicile is a general law concept distinct from residence, broadly reflecting the country someone treats as their permanent home, and it has historically affected how UK tax applies to income and gains arising outside the UK. Individuals who are UK resident but not domiciled here have, in the past, been able to access different tax treatment on foreign income, though the rules in this area have been undergoing significant reform.

This is a genuinely complex and fast-moving area of tax law, with an individual's status depending on personal history, family background and future intentions, and the rules determining what is taxable continuing to change. Anyone with an international background, overseas assets or income arising abroad should seek tailored advice, and we would be glad to help assess your position.