Non dom: status, remittance basis and FIG rules
Non dom tax treatment changed on 6 April 2025: the remittance basis ended and a four-year foreign income and gains regime replaced it for eligible new residents.
Information only. Not tax, legal or financial advice.
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What was non dom status?
Non dom described a UK tax resident whose domicile lay elsewhere. Domicile is a legal connection with a permanent home. It differs from citizenship and tax residence.
Under the old remittance basis, qualifying foreign income and gains could escape UK tax while kept abroad. Bringing them into the UK could create a bill. Non dom status did not exempt UK earnings.
Who qualifies for the FIG regime?
The foreign income and gains regime, shortened to FIG, offers relief during the first four UK resident tax years after ten consecutive non-resident tax years. A British citizen can qualify if they meet the residence conditions. A foreign citizen can fail them.
The clock runs by tax year. Someone already partway through the qualifying period when the rules changed does not receive four fresh years. Use HMRC’s FIG eligibility guidance alongside the statutory residence guide.
What does a FIG claim cover?
A claim can relieve qualifying foreign income and gains whether retained abroad or brought into Britain. It excludes foreign earnings and UK earnings. Claimants lose their Income Tax personal allowance and Capital Gains Tax annual exempt amount.
That loss can affect whether a claim helps. Foreign tax and treaty relief also affect the calculation. The site’s employee salary engines do not model FIG claims.
What happened to income from the remittance basis?
Read the Temporary Repatriation Facility guide for rates, qualifying funds and limits. Old foreign income and gains need their own treatment. The Temporary Repatriation Facility lets eligible former users designate qualifying amounts at special rates. HMRC lists 12% for 2025-26 and 2026-27 and 15% for 2027-28.
A bank balance may mix original capital with income from different years. Check which amounts qualify before applying a rate to the balance. HMRC’s facility manual links the eligibility and designation rules.
How did Inheritance Tax change?
From 6 April 2025, long-term UK residence replaced domicile as the main test for overseas assets. The general test looks for UK residence in at least ten of the preceding twenty tax years. Exposure after leaving can continue for three to ten tax years, depending on residence history and transitional rules.
FIG relief uses a different test. Someone can qualify for one treatment while facing a separate inheritance assessment. The UK exit tax guide explains continuing liabilities after departure.
How many non dom taxpayers were there?
HMRC reported at least 81,900 non-domiciled and deemed-domiciled taxpayers for 2024-25: 73,400 non-domiciled and 8,500 deemed-domiciled taxpayers. It reported £13.6 billion in combined Income Tax, Capital Gains Tax and National Insurance liabilities for these groups.
These provisional figures cover the final year before the replacement began. They cannot measure departures caused by abolition. The Departures board keeps the population, period and tax total together.
See the Budget tracker for announcements and effective dates.
Last updated: 25 October 2026.
Does the salary calculator include non-dom relief?
No. It uses ordinary employee Income Tax and National Insurance. It does not model a FIG claim, a trust or foreign-income designation under the Temporary Repatriation Facility. Use the relevant HMRC guidance for those receipts.
What else do readers ask?
What does non dom mean?
It describes someone whose domicile lies outside the UK. Domicile differs from citizenship and tax residence; the old domicile-based remittance basis ended in April 2025.
When did non dom status end for tax?
The domicile-based remittance basis ended on 6 April 2025. The FIG regime replaced it for eligible foreign income and gains.
Who qualifies for the four-year FIG regime?
Eligible claimants must have ten consecutive non-resident tax years before their first qualifying UK resident year. Relief runs within the first four UK resident tax years.
Can I bring old foreign income into the UK?
Old remittance-basis amounts need separate treatment. Eligible amounts can be designated under the Temporary Repatriation Facility at its published rates.
Where can I explore this further?
statutory residence test tool. Full sourced leavers tracker. Articles and tracker roundups.