Non-Dom Tax Advice for Residents and New Arrivals
The remittance basis has gone. We work out where you now stand under the residence-based rules, the 4-year FIG regime and the repatriation window, and we file the return that proves it. A firm regulated by the ACCA, not a scheme promoter, with a fixed fee agreed before we start.
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What Changed on 6 April 2025
The domicile-based remittance system ended and a residence-based system replaced it. Most pages online still describe the old rules. This is the shape of the change, and it is where we start from.
The Remittance Basis
- Non-domicile status set your exposure to foreign income and gains
- Foreign income and gains were taxed only when remitted to the UK
- A remittance basis charge applied after several years of UK residence
- Inheritance tax followed domicile and deemed domicile
The Residence-Based Rules
- The 4-year FIG regime gives new arrivals 100% relief on foreign income and gains
- After four years, worldwide income and gains are taxed as they arise
- A Temporary Repatriation Facility brings pre-2025 funds onshore at 12%, rising to 15%
- Inheritance tax follows long-term residence, not domicile
Sources: HMRC manuals, gov.uk and legislation.gov.uk. Checked 28 July 2026. Nothing on this site is published without a primary source behind it.
The 2025 reform swept away a system that had run for two centuries. Domicile no longer decides your exposure to foreign income, gains or inheritance tax: UK residence does. New arrivals get four years of relief on foreign income and gains if they claim it, former remittance-basis users have a short window to bring old money onshore at a reduced rate, and long-term residents now find their worldwide estate inside UK inheritance tax. None of that is on most of the pages a search still turns up.
We advise people caught by the change: those moving to the UK, those leaving it, and those who lived here under the old rules and need the transition handled. The work is the analysis of where you stand and the return that records it, not a structure sold to make the tax disappear.
What We Do for People Caught by the Reform
We establish your residence under the Statutory Residence Test, work out whether the 4-year FIG regime applies and whether claiming it is worth the personal allowance it costs, and prepare the Self Assessment return with the foreign pages and the claims made correctly. Where you held money under the remittance basis, we look at the Temporary Repatriation Facility and whether designating funds at the reduced rate beats leaving them abroad.
It is worked as one position across income tax, capital gains and inheritance tax, because under the new rules those three move together on the single question of how long you have been resident.
Where the New Rules Catch People Out
The four-year clock runs from when your UK residence started, including years before 6 April 2025, so someone who arrived in 2023 has already used two of their four years. The FIG claim costs you the personal allowance and the capital gains annual exempt amount for that year, so it is not always worth making. And the inheritance tax change is the quiet one: once you have been resident for ten of the last twenty years, your worldwide estate is in scope, and it stays in scope for years after you leave.
These are the points where a general accountant, and the stale guidance online, tend to get it wrong. Getting them right is the whole of the job.
How We Quote
A fixed fee in writing before anything starts, based on the analysis your position needs and the returns to be filed, not an hourly rate. A single clear FIG claim is a different price from an untangling of years of mixed funds.
If your position is straightforward enough to file yourself, we will tell you that rather than quote for it.
What We Do Not Do
We do not sell offshore structures, and we do not advise on investments or insurance products. Tidy Money Ltd is regulated by the ACCA, which is a permission to do accountancy and tax, not to advise on where your money is invested. Non-dom advice is where those two things are most often blurred, and we keep them apart: we tell you the tax position, and you take investment advice, if you need it, from someone authorised to give it.
We are also not a directory. Your enquiry does not go to a panel of firms, nobody pays us to be recommended, and there are no testimonials on this site, because we will not publish any we cannot evidence.
The Non-Dom Reform, Explained
Plain guides to the rules that decide your UK tax now, written for people moving to or living in the UK, not for other accountants.
What We Are Engaged to Do
Arriving in the UK
For people moving to the UK: the FIG claim, the first return, and the four-year window.
Leaving the UK
For people leaving the UK: split-year treatment, the departure return, and the inheritance-tax tail.
Expat Tax Returns
For expats with foreign income: Self Assessment prepared, checked, and filed on the right basis.
Non-Dom Inheritance Tax
For long-term UK residents: where the new residence test leaves a worldwide estate, and the tail after leaving.
Remittance and TRF Planning
For people with pre-2025 foreign funds: mixed-fund cleanup and using the TRF window before it closes.
Common questions
Is the non-dom regime really gone?
Yes. The remittance basis and the concept of tax domicile were abolished from 6 April 2025. From that date every UK resident is taxed on the arising basis on their worldwide income and gains, unless they qualify for and claim the new 4-year FIG regime. Any guidance that still describes claiming the remittance basis for a current year is out of date.
I am moving to the UK. What relief can I get?
If you were non-UK resident for the ten tax years before you arrive, you can claim the 4-year FIG regime, which gives 100% relief on your foreign income and gains for your first four years of UK residence. It has to be claimed on your Self Assessment return, and claiming it costs you the personal allowance and the capital gains annual exempt amount for that year, so we check whether the claim is worth making on your numbers.
I used the remittance basis for years. What do I do with the money abroad?
The Temporary Repatriation Facility lets former remittance-basis users bring pre-6 April 2025 foreign income and gains into the UK at a reduced rate: 12% in the 2025/26 and 2026/27 tax years, then 15% in 2027/28. Outside that window the normal rules apply. Whether to use it, and how much to designate, depends on your mix of funds, and it is one of the main things we model.
Will my foreign assets be caught by UK inheritance tax?
Under the new rules, inheritance tax follows long-term residence rather than domicile. Once you have been UK resident for at least ten of the last twenty tax years, your worldwide estate is within UK inheritance tax, and it stays in scope for between three and ten years after you leave. We work out where you sit on that scale and what it means for your estate.
Do you set up offshore structures?
No. We are an accountancy and tax practice regulated by the ACCA, and the job is to apply the rules correctly and claim the reliefs you are entitled to, not to sell you a structure. We also do not advise on investments or offshore products; that is regulated advice which we are not authorised to give, and we will tell you when you need to take it elsewhere.
Tell Us Where You Stand and We Will Advise
Tell us whether you are arriving, leaving, or already resident, and what foreign income, gains or assets are in the picture. We come back with a fixed fee for the work and the return dates that apply. If your position is simple enough to file yourself, we will say so rather than quote for it.
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