We explain the remittance basis and non-dom reform in plain English, handle it correctly, and make sure you claim every relief you are entitled to, all at a fixed fee.
The Remittance Basis and Non-Dom Reform
The tax treatment of non-domiciled individuals and the remittance basis has been reformed, moving to a residence-based system, which significantly changes how UK residents with foreign income and gains are taxed, and calls for a careful review of arrangements built under the old rules.
We advise non-domiciled and internationally mobile clients on the reformed rules, review arrangements set up under the old remittance basis, and plan your position under the new residence-based regime, so the changes are handled correctly and efficiently.
The move away from the old non-dom remittance basis to a residence-based system is one of the biggest recent changes for internationally mobile taxpayers, and arrangements that worked under the old rules may now need revisiting.
The Detail That Matters
The treatment of non-domiciled individuals has been reformed, replacing the old remittance basis with a residence-based system from April 2025. It significantly changes how UK residents with foreign income are taxed, and old arrangements need reviewing.
The old non-dom remittance basis, taxing foreign income only when brought to the UK, was abolished on 6 April 2025 and replaced by a residence-based regime. Arrangements built on the old rules may no longer work.
Under the new system, qualifying new arrivers get 100% relief on foreign income and gains for their first four years of UK residence; after that, worldwide income is taxable on the arising basis like any resident.
There are transitional rules for those who previously used the remittance basis, covering pre-2025 foreign income and gains and the treatment of remittances. Navigating these correctly is where careful advice pays.
We review arrangements set up under the old rules, advise on your position under the new regime and any transitional relief, and plan your foreign income and gains efficiently.
The reform is significant and complex: structures that worked under the old remittance basis may now be ineffective or suboptimal, so a review and forward plan under the new rules is essential.
Key Figures
How We Help
We review structures and elections set up under the old remittance basis to see how the reform affects them and what needs changing.
We advise on your position under the reformed residence-based rules, including any transitional provisions, so you are taxed correctly.
We plan your foreign income and gains under the new system, using any reliefs and transitional rules available, to keep your tax efficient.
All the forms, calculations and correspondence handled on your behalf, so you never have to decode HMRC's rules or sit on hold.
A clear fixed fee quoted after a free call, your position explained in plain English, and never a surprise bill.
We act quickly, and where earlier years are involved we put those right too, reclaiming refunds or minimising penalties.
The non-dom reform is complex and significant, and old arrangements may no longer be optimal or even effective. A careful review and forward plan under the new rules is essential, and it is exactly the kind of work we do.
Recent Client Outcome
An internationally mobile client with foreign income had relied on the old remittance basis and was unsure how the reform affected them.
What we did. We reviewed their existing arrangements, explained their position under the new residence-based regime and the transitional rules, and planned their foreign income and gains accordingly.
The outcome. They were kept compliant and as tax-efficient as the new system allows, with old arrangements reviewed rather than left to fail.
Reviewing the position under the new rules, rather than assuming the old ones still worked, protected them through a major change.
Why People Come to Us
Questions Answered
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