Non-Dom UK 2026: The 2025 Abolition and the New FIG Regime
The UK non-dom regime was abolished on 6 April 2025. The domicile-based remittance basis was replaced with a residence-based system. New arrivals who were non-UK resident for the previous 10 years can claim the 4-year foreign income and gains (FIG) regime, then pay UK tax on worldwide income and gains like any resident.
Basis of taxation - Domicile-based. Non-domiciled residents could elect the remittance basis, so...
Who got relief on foreign income and gains - Anyone UK resident but non-UK domiciled who claimed...
How long relief lasts - Potentially for as long as the person stayed non-domiciled, subject to the...
Charge to access relief - Remittance Basis Charge: GBP 30,000 once resident 7 of the previous 9...
Plus 3 more in the full guide
freedomisntfree.co.uk/guides/non-dom-uk-2026-rules