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UK Non-Doms: UK US Planning for Current and Upcoming UK Non-Domiciled Taxpayer Regimes

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, June 6, 2024

Recorded event now available

or call 1-800-926-7926

This webinar will discuss the current status of non-domiciled taxation in the United Kingdom, along with the proposed abolishment of this status. Our panel of international advisers will explain the current system and offer strategies to deal with the impending changes for residents and potential residents of the UK with links to the US.


A non-dom is an individual who resides in the UK but is not deemed domiciled in the UK for tax purposes. These individuals can take advantage of the UK's remittance basis tax regime. Remittance basis taxation only taxes individuals on income from UK sources and certain other income brought into the UK. Foreign income and gains escape UK taxation.

In addition to income tax benefits, non-doms receive favorable inheritance tax benefits. There are caveats. After seven years of residency non-doms are charged £30,000 per year for claiming the remittance basis of taxation. This charge increases based on the number of years of residency.

Recently, Chancellor Jeremy Hunt stated that the non-dom tax regime will be phased out and replaced with a new regime beginning in April 2025. However, a general election is taking place on July 4th. It is widely expected that the opposition Labour Party will be elected to power. Among the changes, individuals residing in the UK for more than four years will be taxed the same as domiciled residents. International tax advisers with clients living in the UK or considering a move there must thoroughly understand how to plan for the changing UK taxation regime.

Listen as our panel of international tax and immigration advisers analyzes the current state of non-dom taxation in the UK and planning for the overhaul of this taxation regime.



  1. UK non-doms: introduction
  2. What is non-dom status?
  3. Domicile status in the UK
  4. Current taxation regime
  5. Impending changes
  6. Inheritance tax considerations
  7. Planning strategies


The panel will cover these and other critical issues:

  • How non-domiciled taxpayers are taxed under the current regime in the UK
  • What are the upcoming changes to taxation of UK residents who are not domiciled in the UK?
  • What steps can be taken to minimize taxes paid by individuals residing in the UK who are not considered domiciled there?
  • How is inheritance tax applied to nonresidents in the UK?


Lesperance, David
David Lesperance, J.D.

Founder and Principal
Lesperance & Associates

Mr. Lesperance is one of the world’s leading international tax and immigration advisors. He has successfully...  |  Read More

Master, Piers
Piers Master

Charles Russell Speechlys

Mr. Master acts for some of the Firm's largest private clients and heads our Private Wealth Sector. He acts for...  |  Read More

Warshaw, Melvin
Melvin A. Warshaw, Esq., L.L.M.

Melvin A. Warshaw

Mr. Warshaw has nearly 40 years of experience as a U. S. estate planning and tax lawyer. He currently represents U. S....  |  Read More

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