Consultation on the reforms to the taxation of non-domiciles

07 October 2015

A consultation has been published seeking views on how best to legislate the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.

At the Summer Budget 2015 the government announced a series of reforms to the tax rules for people who are not domiciled in the UK, or ‘non-doms’ as they are often referred to.

This consultation sets out the detail of the proposals that will restrict certain individuals from being able to claim non-domiciled status for tax purposes and seeks views on the best way to legislate the announcements. The consultation document includes draft legislation to illustrate how the new rules would work in the context of one aspect of the remittance basis for income tax and capital gains tax. Draft legislation is also attached on the deeming provision for inheritance tax.

This consultation closes on 11 November 2015.

CIPP comment

The Policy Team will be studying the consultation, and if appropriate will issue a survey in due course.