Non-Domiciled Individuals

This factsheet sets out the rules which deal with the taxation in the UK of income arising outside the UK, for non UK domiciled individuals. An individual who is resident in the UK but is not domiciled (referred to as ‘non-dom’) may opt to be taxed on what is termed the ‘remittance basis’ in respect of income and capital gains arising outside the UK. What this means is that instead of being taxed on their actual income/gain arising in the year, they are taxed on the amount of that income/gain actually brought into the UK in the tax year.

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