Non-UK domiciled tax series (Part 4): tax position of UK resident born in the UK with a UK domicile

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You may have lived overseas for many years, maybe even most of your life, but if you were born in the UK with a UK domicile of origin and you come to the UK to live your worldwide assets (including those held in trust) will be subject to UK tax.

As a result of changes, which came into force in April 2017, a non-dom in this position will be taxed on their worldwide income and gains and the income and gains of non-UK trusts set up by them at any time (including before they came to the UK) as soon as they become UK resident. Their worldwide asset and assets held in trusts set up by them will also be subject to UK inheritance tax after one tax year of residence.

View our guide to the tax position of non-doms born in the UK with a UK domiciled of origin, together with some planning options for those coming to the UK.

Click here to read the guide >

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