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Non-Domicile Tax Advice Services
UK Tax Services
- Tax Return Preparation
- Tax Planning When Moving to the UK
- Tax Planning When Leaving the UK
- Tax Issues for Remote Workers and Digital Nomads
- Making Tax Ditial
- Corporate Tax for Relocating Business Owners
- Non-UK Domiciles
- Foreign Income & Gains Regime
- Property Income for Non-Resident Landlords
- Capital Gains Tax Returns When Selling UK Property
- Inheritance Tax Planning
- Worldwide Tax Disclosures
- Tax Investigation Cover
Having non-domiciled status while residing in the United Kingdom can offer significant tax benefits through the remittance basis of taxation. However, it is important to note that the rules regarding remittances into the UK can be complex.
At GTN, our specialist tax advisers have been trusted providers of global mobility tax and international private client tax services for over 25 years, providing specialist tax planning and compliance services to individuals moving to the UK or non-UK domiciles working and living in the UK. We understand that it is crucial to consider your tax matters early on to ensure compliance and that remittances to the UK are as tax efficient as possible. Our expertise is tailored to meet the specific needs of individuals, including those who are:
- Moving to or leaving the UK.
- Overseas nationals residing in the UK on a long-term basis.
- Non-UK domiciles.
- High-Net-Worth non-domestic clients.
- Sports professionals, athletes, and entertainers performing in the UK and overseas.
For further information or to find out how we can help you, please get in touch with our Client Support team on 0207 100 2126 or complete our contact form.
Non-Domicile Tax Planning
Since 6 April 2025, Non Domicile status has been abolished and replaced with the Foreign Income and Gains Regime (FIG).
Individuals who have claimed Non Domicile status up to and including the tax year ended 5 April 2026 and who continue to be resident in the UK must now report worldwide income to HMRC each tax year unless they have been tax resident in the UK for less than 4 years and any balance of the FIG exemption can still be claimed.
Where the remittance basis of taxation has been claimed in a prior year, those impacted can utilise the Temporary Repatriation Facility to transfer income and gains retained offshore at a beneficial tax rate of 12% for 2025/26 and 2026/27, rising to 15% for 2027/28. This will cease from 6 April 2028 but can represent a significant planning opportunity for those eligible.
For the 2024/25 tax year, we can assist with tax preparation for those claiming the final year of Non Domicile status, including:
- Determining your domicile status and UK tax implications.
- Exemptions in respect of overseas income and tax efficient transfers to the UK.
- Analysis of “remittance” versus “arising” basis.
- Claims for “Overseas Workday Relief”.
- Capital gains tax on both UK and non-UK assets.
- Foreign tax credit claims where earnings or personal income are taxed by another jurisdiction to prevent a double tax charge.
Tax Advisory Experts
At GTN, we are committed to delivering exceptional service to our clients. We take pride in our attention to detail, open communication, and active involvement with our clients throughout the year. Our main aim is to simplify the complexities of the UK tax system, providing peace of mind and allowing you to focus on your personal and professional pursuits.
We offer fixed-fee quotes based on the number and types of income sources that need to be reported, ensuring transparency and eliminating any financial surprises.
For further information or to find out how we can help you, please get in touch with our Client Support team on 0207 100 2126 or complete our contact form.
We look forward to helping you navigate the intricacies of the UK tax system and optimising your tax position.