Non-domicile Information

Non-domicile Information

If you are a UK resident with your permanent home (‘domicile’) outside the UK, then under UK law, you are considered to be a ‘non-domiciled’ resident. This means that while you may be considered a resident here in the UK, your domicile will typically remain as your country of birth.


Domicile status is important for anyone who has income and capital gains arising outside the UK. As a non-domiciled resident, you may not have to pay UK tax on foreign income or foreign capital gains, for example, if you sell shares or a second home. You will only have to pay tax in relation to income or capital gains arising in the UK or brought into (remitted to) the UK.


As a non-domiciled resident, you can benefit from the remittance basis of taxation, which means that you can shelter your non-UK income and capital gains (an annual charge may be payable to benefit from the remittance basis) from taxation.

This is provided that UK continues not to be your permanent or indefinite home, in which case you may benefit from the remittance basis of taxation for up to 15 years (for an annual charge).


There are also special rules that apply if you work both in the UK and abroad, where you do not have to pay tax on foreign income or gains (even those you bring into the UK), if you get a ‘foreign workers’ exemption’.


Sincere Immigration are able to provide expert, tailored advice in advance of you becoming a UK resident, on the non- domiciliary and related tax rules in the UK.