In the UK’s Spring Budget on 6 March 2024, the Conservative Government announced the abolition of the current tax regime for UK resident non-UK domiciliaries and the creation of a new regime for individuals commencing UK residence (with transitional provisions for those benefitting from the current regime). These changes are intended to apply from 6 April 2025.
These announcements have since been followed with further statements from the Labour Party, which indicate that they would look to tighten the new regime further, if they were to gain power following the upcoming UK general election.
This page sets out our commentary and analysis of the announcements relating to the reforms as they develop.
6 March 2024 – announcement of reforms
The Spring Budget 2024: significant changes for non-doms
Non-UK domiciliary regime - an analysis
The Spring Budget 2024: a private client perspective
9 April 2024 – Labour announcement
The Labour Party announces further reforms to the non-dom regime
Content linked from this page was also authored by Clare Wilson, senior knowledge lawyer in our private client team.
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