Non-Dom Tax

From 6 April 2025, domicile no longer drives UK tax. All UK residents are taxed on worldwide income and gains as they arise, and the old non-dom rules have been replaced by a residence-based system. Whether you've just moved to the UK or claimed the remittance basis for years, the right steps now — claims, elections and banking records — will shape your tax bills for the next decade.

The End of the Non-Dom Regime

From 6 April 2025 the remittance basis was abolished and domicile ceased to be a connecting factor for UK tax. All UK residents are now taxed on the arising basis on worldwide income and gains, and inheritance tax has moved to a residence-based test.

That doesn't mean planning is over — it means the planning has changed. Reliefs still exist, but they are time-limited and claim-based, and the transition rules for former remittance-basis users reward early, well-documented action.

The 4-Year FIG Regime for New Arrivals

Qualifying new residents — broadly, individuals in their first four tax years of UK residence after at least 10 consecutive years of non-residence — can claim 100% relief on foreign income and gains under the FIG regime.

The relief must be claimed, and claiming has trade-offs elsewhere in your tax position, so it isn't automatically the right answer every year. We assess eligibility, model whether a claim pays, and plan the four-year window as a whole — including what happens to your affairs when it ends.

Transition for Former Remittance-Basis Users

If you previously claimed the remittance basis, your pre-6 April 2025 foreign income and gains still matter: remitting them to the UK can still trigger tax under the old rules.

The Temporary Repatriation Facility (TRF) offers a limited-time opportunity to designate pre-2025 unremitted foreign income and gains and bring them to the UK at a reduced tax cost. Deciding what to designate — and untangling mixed funds so you can prove what's capital, income and gains — is detailed, evidence-heavy work that we handle end to end.

Inheritance Tax After the Reforms

IHT exposure now follows long-term UK residence rather than domicile: stay long enough and your worldwide estate comes within scope, and exposure can continue for a period after you leave. Existing structures — particularly trusts settled under the old rules — need reviewing against the new residence-based test. We assess your position and coordinate with your estate planning.

Banking, Records and Evidence

The difference between an efficient outcome and an expensive problem is usually record-keeping: account structures that separate historic funds, documentation supporting FIG claims and TRF designations, and a consistent narrative across filings. We implement workable processes — not theoretical ones — so your position stays supportable year after year.

How We Support You

1. Residence and exposure review — we apply the Statutory Residence Test and map your UK exposure, including FIG eligibility.

2. Income, gains and account mapping — we review sources of funds, bank flows and records, identifying mixed funds and TRF opportunities.

3. Planning and implementation — clear recommendations on claims, designations, account structures and timing, aligned to your objectives.

4. Filing and ongoing support — we prepare UK filings, make the claims and keep the evidence trail consistent year to year.

What You Get With Acumon

• FIG regime eligibility assessment and year-by-year claim modelling
• Temporary Repatriation Facility planning and designations
• Mixed funds analysis of historic offshore accounts
• Residence reviews under the Statutory Residence Test
• IHT exposure assessment under the new residence-based rules
• UK filings with a consistent, defensible evidence trail

Why Acumon for Non-Dom Tax?

• Residency positions assessed under the Statutory Residence Test
• Advises new UK arrivals, returning expats and former remittance-basis users
• Often overlaps with the firm's expat tax and double taxation work

Get a Fixed-Fee Quote

Tell us what you need and we'll come back within one business day with a clear scope and a fixed price — no hourly-rate surprises. Call 020 8567 3451 or use the form and we'll be in touch.