Remittance Basis and Domicile Status Advice
The remittance basis and domicile rules ended on 5 April 2025. We help former non-doms and new UK arrivals plan under the new residence-based rules.
- 4-year FIG regime - Full relief on foreign income and gains in your first four years of UK residence
- Temporary Repatriation Facility - Bringing past foreign income and gains to the UK at a reduced rate (12% for 2025/26 and 2026/27, 15% for 2027/28)
- Mixed fund analysis - Tracing pre-2025 remittance basis income and gains before funds are brought to the UK
- Capital gains rebasing - Rebasing qualifying foreign assets to 5 April 2017 for former remittance basis users
- Long-term residence and IHT - Exposure to worldwide Inheritance Tax under the 10-out-of-20-year test
- Trusts and offshore structures - Reviewing non-dom trusts now that excluded property protection has changed
We’re only a phone call away
Our friendly team is here to help.
Monday – Friday: 9:30 AM – 5:30 PM
