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Posted Fri, 01 Nov 2024 10:48:24 GMT by UR
Hi, considering the recent changes to the non-dom rules, I’d like to confirm whether an individual with dual tax residency between 2014 and 2020 who returns to the UK permanently would qualify for the FIG system and benefit from preferential rules for the first four years. Or would the fact that the individual held dual tax residency in both the UK and an EU country disqualify them from the FIG regime? The person's main home/domicile status was always outside UK.
Posted Thu, 07 Nov 2024 12:56:32 GMT by HMRC Admin 19 Response
Detail on the Government’s intended changes to the rules for non-domiciled individuals can be seen here:
Technical note: Changes to the taxation of non-UK domiciled individuals
HMRC is unable to provide any further detail on how these changes will apply to an individual’s personal circumstances at this time
Thank you.

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