29 September 2025
HM revenue and customs (HMRC) has created a collection of guidance pages for the tax arrangements of long-term UK residents, formally non-domiciled individuals.
There is a specific section for employers to use, however, while the collection is newly created, the guidance pages themselves are not new. It may be a good page to bookmark for future reference if you are handling the tax affairs of impacted individuals, as further guidance pages may be added to the collection over time.
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