ICAS response ‘Reforms to the Taxation of Non-Domiciles’

ICAS responded to the HMRC consultation document 'Reforms to the Taxation of Non-Domiciles' published on 30 September 2015.

11 November 2015

Reas ICAS' response

Download PDF

At the Summer Budget 2015 the Chancellor announced a number of reforms to the tax rules for individuals who are not domiciled in the UK.  There will be separate consultations on different aspects of the proposals.

This consultation covered the first set of proposals to:

  • Remove the permanency of non-domiciled status for individuals living in the UK for many years
  • Ensure that individuals born in the UK with a UK domicile of origin should not be able to claim to be non-domiciled whilst they are living in the UK, even if they have moved away from the UK and acquired a domicile of choice somewhere else.

For more details of the ICAS response you can read a detailed article here.


  • Consultations and responses
  • Tax

Previous Page