Non Dom Client.

Information on HMRC website on Non Dom is vague and it takes a lot of time to go through all the information to understand what we as accountants have to do. Does a Non Dom who has been here in the UK for just over 3 years need to declare his overseas income on the tax return if it is more than £2,000 even though he does not have to pay tax on this? The income is not brought to the UK I appreciate the Non Dom rules may change sooner rather than later but after 7 years is the £30,000 retainer compulsory even if income is not brought to the UK?

Hi 

A Non Dom only needs to declares income more than £2,000 if it is brought into the UK - please refer to the following Guidance -
Tax on foreign income
please also see the following link about proposed changes - Technical note: Changes to the taxation of non-UK domiciled individuals
You pay an annual charge of either:  
£30,000 if you’ve been here for at least 7 of the previous 9 tax years
£60,000 for at least 12 of the previous 14 tax years

Thank you