Non Domiciled Status

Non Domiciled Status

Are you an overseas national but living in the UK? Are you taking full advantage of the tax reliefs available to you as a non-domiciled UK resident?

To be a non-dom (or non-domiciled) tax resident in the UK, you will typically be a foreign national living in the UK. While you may be considered a tax resident, your domicile will typically remain as your country of birth. The UK has a special tax regime which applies to individuals who are not domiciled in the UK and PetersonSims can offer you expert advice to mitigate your exposure to these UK taxes.

Under this regime, a taxpayer can :

  • opt to be taxed on the arising basis where you declare your offshore and UK income
  • be taxed on the remittance basis where only foreign income brought into the UK is taxed in the UK (subject to very specific and complex rules). Also, capital gains tax on both UK and non UK assets will be applied.
  • be advised on inheritance tax planning, including the effect of the UK deemed domiciled rules

Non-Dom Tax Planning

The tax rules on domicile are complicated. We can provide an analysis of your circumstances, walk you through the different options and advise you on the most tax effective route, avoiding common pitfalls.

Planning the correct approach to your non-domiciled UK tax position can create significant tax savings whilst ensuring that you remain compliant within the UK tax system but, careful consideration does need to be given to this tax treatment.

Depending on your personal circumstances, your tax residence status in the UK may change from year to year; to ensure that you are aware of the tax consequences, we can continue to support you. In addition to advising you on the overall approach to your UK tax affairs, we can also assist with all UK tax compliance procedures, such as the preparation of your UK tax return.


UK +44 (0)208 068 1400

Non Domiciled Status Updates