Changes to the taxation of non-UK domiciled individuals

This technical note describes the main changes that will apply from 6 April 2025 to the taxation of non-UK domiciled individuals already resident in the UK and other individuals who have been non-UK resident and move to the UK. It is aimed at affected individuals and practitioners. This note does not describe the detailed consequential changes that will be required because of moving to a residence based tax system. These will be covered in further updates and draft legislation that will be published later in the year for technical comments.