Non-dom tax series (Part 3)

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A non-UK domiciled individual (‘non-dom’) who was born in the UK with a UK domicile of origin and who is UK resident no longer enjoys a beneficial tax regime.

As a result of tax changes which came into force on 6 April 2017, a non-dom in this position will be taxed on her worldwide income and gains and will be subject to tax on the income and gains of non-UK trusts set up by her at any time (including when she was non-UK domiciled). Both her worldwide assets and assets held in trusts settled by her will also be subject to inheritance tax after one tax year of residence.

View our brief guide to the tax position of non-doms born in the UK with a UK domicile of origin.

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