Foreign Income and Gains of Non-Domiciled Individuals

Objectives

The tax issues for individuals who were categorised as non-domiciled for tax purposes has changed fundamentally in 2025. This webinar will include a comprehensive review of the regime for those already within the UK and those newly arriving here in the future. This will give confidence in advising on the new regime and enable identification of planning opportunities.

Key topics

• The taxation of income and gains for previously non-domiciled and newly resident individuals
• The ongoing impact of the previous regime, including continuation of remittance basis and the general transitional provisions
• The new IHT regime for previously non-domiciled and newly resident individuals and the continuing IHT for those leaving the UK
• The changes for offshore trusts
• The pitfalls and planning opportunities within the new regime

Who should attend

All individuals in practice who are advising private clients or wish to understand significant developments in the UK tax system