Tax Relocation
Non-Dom
Non-dom described a UK resident whose permanent home (domicile) was treated as outside the UK, historically allowing foreign income and gains to be taxed only when remitted to the UK. The UK removed domicile as a connecting factor for income tax, capital gains tax and inheritance tax from 6 April 2025, replacing it with a residence-based regime.
Why it matters
The term persists in search and conversation well after the regime it named was abolished, which makes it a common source of stale advice. Anything written about non-dom planning before 2025 should be read against the current residence-based rules rather than applied directly.
— Growth Capital Advisory Team
Also known as
non-domiciled · non-domiciled status · remittance basis
Reference
Where this fits
Growth Capital publishes jurisdiction-by-jurisdiction analysis of what applies when residence changes — covering the UK, United States, Canada, Australia and the UAE.
Read the analysisDisclaimer. This definition is provided for general reference and does not constitute tax, legal, or financial advice. Rules and thresholds change, and individual circumstances vary significantly. Consult a qualified adviser before acting on it.