uk-non-dom

From the author

How the UK taxes the foreign income and gains of people who used to be non-doms, and of new arrivals, for tax year 2026/27 (6 April 2026 to 5 April 2027), after Finance Act 2025 ended the remittance basis. Covers the 4-year foreign income and gains (FIG) regime for people who were non-resident for 10 years, how to claim it and what the claim costs (personal allowance, CGT annual exempt amount, foreign losses), Overseas Workday Relief, the Temporary Repatriation Facility (12% for 2025/26 and 2026/27, 15% for 2027/28), rebasing to 5 April 2017, and the inheritance tax long-term UK resident test (10 of 20 years) with its tail. Trigger on: UK non-dom, remittance basis abolished, FIG regime, 4-year exemption, TRF, temporary repatriation facility, 2017 rebasing, long-term UK resident, IHT tail, overseas workday relief. Out of scope: deciding residence (uk-statutory-residence-test), non-resident returns (uk-non-resident-sa109), foreign tax credit relief (uk-foreign-tax-and-withholding), non-U