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Tax Planning For Individuals

Tax Planning For Non-Domiciled

Who is considered non-domiciled for tax purposes?

The law of domicile is complex. But in short, a country of domicile is usually the place your father considered to be his permanent home when you were born. So someone who was born, educated and works in the UK can still be considered non-domiciled.

What does being a non-domiciled person mean?

A non-domiciled person is still required to pay UK tax on income and gains from the UK. But they may not pay UK tax on foreign income and gains unless they bring that income back into the UK.

However, it is not as black and white as it first seems. The law was changed in 2008 and as it stands:

  • You don’t pay UK tax on foreign income or gains if both combined are less than £2000, or it is not brought into the UK
If foreign income and gains add up to more than £2000 then you can choose to either;
  •  Pay UK tax on the foreign income, or
  • Claim the ‘remittance basis’ (only pay UK tax on income and gains brought into the UK)
If you claim the ‘remittance basis’ then you will;
  • Lose tax-free allowances in the UK
  • Be required to pay an annual charge of £30,000 if you have lived in the UK for seven of the last nine years (this rises to £50,000 once you’ve been here for 12 of the previous 14 years)

How can Kirk Rice help?

Our dedicated personal tax department has lots of experience helping expats and non-domiciled clients.

We will firstly assess your non-domiciled status. Then we can determine what your most cost-effective option is with the complexities of the law in mind. It may prove beneficial to pay the annual charge rather than pay UK tax on foreign income, for example.

Once we understand your situation we can carry out continued tax planning on your behalf.


Non Domiciled Individuals Factsheet

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