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What is a non-dom?

There's a lot of talk in the news about non-doms and tax avoidance. But what is a non-dom?

What is a non-dom?

A non-dom is someone who lives in a country but does not have the same domicile as that country.

When you are born, you automatically become domicile in a particular country. Often this will be based on the country you were born in, but it is possible to inherit your domicile from your parents meaning you can be born in the UK, and still be a UK non-dom.

When evaluating your domicile, the government will consider a number of key factors including your permanent country of residence, your future intentions and even where you intend to be buried.

Changing your country of residence will not, on its own, be enough to change your domicile.

Non-dom status is important for many people as it would enable them to receive favourable tax treatment in their country of residence. At the moment, in the UK it is possible to pay money to maintain your non-dom status, which means you can avoid being treated as a tax resident, even if you meet the criteria under the Statutory Residence Test. This would mean that you do not have to pay tax on your worldwide earnings in the UK, only tax on your earnings in the UK.

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Enter your details using the form to request a free tax consultation where you can discuss your tax residence status and have any questions about the non-dom tax status answered.


Last updated: 16 June 2016

Request a free tax consultation

Enter your details using the form to request a free tax consultation where you can discuss your tax residence status and have any questions about the non-dom tax status answered.

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