If you are living in the UK having come from overseas but do not regard the UK as your permanent home, it is likely you are a resident foreign domiciliary or a “non-dom”. You will then benefit from the special but challenging rules that exclude from UK tax your overseas income and gains kept out of the UK. This special regime exists as it is well recognised that UK-resident foreign domiciliaries, or “non-doms”, generate significant wealth for the UK.

As your connection to the UK increases, either through your personal circumstances or by the length of your residence in this country, the likelihood is your liability to UK tax will increase, either as you need to bring money into the UK or if you can keep your money out of the UK, then through the remittance basis charge becoming payable.

The steps you can take as a UK-resident foreign domiciliary will depend on your circumstances. Planning before your arrival in the UK can result in a significant advantage. All is not lost however if you are already resident in UK.

Our experience and specialist advice is recognised for helping UK-resident foreign domiciliaries navigate the complex UK tax rules, especially those relating to whether or not you are domiciled in the UK, the remittance basis for income tax and Capital Gains Tax and the excluded property rules for Inheritance Tax, thereby reducing your exposure to tax in the UK.

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