Date updated: Wednesday 15th July 2015

From April 2017, anyone who has been resident in the UK for more than 15 of the last 20 years will be ‘deemed’ to be domiciled in the UK for all UK tax purposes, income tax, capital gains tax and inheritance tax.

This will mean UK resident non-doms will be subject to UK income tax on their worldwide income and gains from their 16th year of residence and to UK inheritance tax from the same point on their worldwide assets, one year earlier than under the current rules.