Displaying 1-10 of 14 results
Exclusive
Changes to IHT from 6 April 2025
- Article
- 01 Aug 2025
As part of a series of articles on the abolition of the remittance basis and domicile from April 2025, Katherine Ford considers the changes to inheritance tax.
Exclusive
New regime for taxing foreign income and gains
- Article
- 05 Jun 2025
You’re probably aware that the so-called ‘non-dom’ regime has come to an end, but what will replace it? In the first of four articles, Katherine Ford explores the abolition of the remittance basis regime and the introduction of the new foreign income and gains regime from 6 April 2025.
New process and rules for international employees
- Article
- 25 Apr 2025
ICAEW is reminding employers of the changes made from 6 April 2025 to the process for operating pay as you earn (PAYE) for globally mobile or treaty non-resident employees and to overseas workdays relief.
Panel supports UK re-domiciliation regime
- Article
- 14 Oct 2024
The panel set up by the previous government to explore a possible UK re-domiciliation regime has outlined how the regime could work and the tax, accounting and insolvency legislation that may be needed.
Non-doms asked to check 2022/23 tax returns
- Article
- 30 Sep 2024
HMRC is asking individuals who are not UK-domiciled (non-doms) and are long-term UK residents to check if they should have paid the remittance basis charge for 2022/23.
Economy explainers: what is the non-dom regime?
- Article
- 12 Sep 2024
The Labour government has pledged to deliver on the previous administration’s commitment to abolish the tax rules for non-UK domiciled individuals. ICAEW experts explain what makes someone a non-dom, and why it matters.
Non-dom regime replaced by foreign income and gains regime
- Article
- 06 Mar 2024
In the Spring Budget, the Chancellor announced that the current remittance basis of taxation will be abolished for UK resident non-domiciled individuals from 6 April 2025 and replaced by a new four-year foreign income and gains (FIG) regime.
Determining domicile as a preliminary issue
- Article
- 03 Mar 2023
Andrew Cockman reviews the continuing litigation by Epaminondas Embiricos concerning the point at which a taxpayer’s domicile should be established in the litigation process.
HMRC updates guidance on accounts for non-resident corporate landlords
- Article
- 28 Jun 2022
Some uncertainty has arisen over the nature of accounts that need to be submitted with tax returns for non-UK resident companies with UK rental profits. HMRC has now updated its guidance to make the position clear.
HMRC issues notices to file income tax returns to non-resident corporate landlords
- Article
- 27 Apr 2021
ICAEW’s Tax Faculty reports that notices to file income tax returns are being received by non-UK companies with UK rental profits despite such profits being subject to corporation tax since 6 April 2020.
Displaying 1-10 of 14 results
Latest news
The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.