N · Glossary
Non-domiciled
A UK resident whose permanent home is abroad — can elect remittance basis.
A non-domiciled ("non-dom") UK resident has their permanent home (domicile) outside the UK. Can elect to be taxed on the remittance basis — paying UK tax only on income/gains brought into the UK. Major reform from April 2025 replaces the regime with a residence-based system.
Related terms
Stop dreading tax. Start ignoring it.
Get a fixed-fee quote in 60 seconds. No signup, no card, no sales call. We'll just tell you what it'll cost and how fast we can file it.