Taxation of Non-UK Domiciled Individuals

HM Revenue & Customs and HM Treasury are reforming the taxation regime for non-UK domiciled individuals, including changes to how non-doms are taxed on foreign income and gains. The reform also addresses non-compliance in the umbrella company market. This is an active policy area with summer engagement and consultation on proposed changes.

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Family: Analysis

23 Apr 2024 | Explanatory notes HM Treasury linked

Technical note: Changes to the taxation of non-UK domiciled individuals

In response to: Changes to the taxation of non-UK domiciled individuals

▤ View document · ↗ GOV.UK

29 Dec 2020 | Impact assessment HM Revenue & Customs linked

Tax changes for short-term business visitors

This is HM Revenue and Customs' initial equality impact assessment

▤ View document · ↗ GOV.UK · ↓ Tax changes for short-term business visitors - …

26 Nov 2020 | Impact assessment HM Revenue & Customs linked

Taxation of non-resident companies and company landlords

This is HM Revenue and Customs' initial equality impact assessment.

▤ View document · ↗ GOV.UK · ↓ Taxation of non-resident companies and company …

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Ownership

Government Department

Dept HM Revenue & Customs

Dept HM Treasury

About this issue

Last updated

6 May 2026

Events

Departments

Status

Closed

Themes

Tax & corporate