Taxes on foreign income & overseas inheritance for non-domiciled citizens before April 6, 2025

In 2017, my cousin and his wife relocated and retired to the UK, but they are non-domiciled citizens and have never worked in the UK. If my cousin and his wife transfer their entire cash to the U.K. before April 6, 2025, will they need to pay tax on their past savings and money from the Hong Kong inheritance estate that they sell? Your reply would be greatly appreciated. Martins Family

Hi,

Please refer to:

Remittance basis 2023 (HS264)

Thank you.