The reforms include:

  • Changes to who is deemed a non-UK or UK domicile in relation to inheritance tax
  • Changes to the classification of domiciles born in the UK
  • The opportunity to rebase their assets
  • Changes to the taxation of offshore trusts

Rakesh Dabasia, Private Client Tax Director at INPACT member Rayner Essex in the UK, has summarised the reforms to the taxation of non-UK domiciles on Rayner Essex’s website.

If you need any more information regarding the taxation of non-UK domiciles you can contact Rakesh at