The traditional UK non-domicile (non-dom) tax regime was officially abolished on 6 April 2025 . In 2027, cross-border individuals living in the UK operate entirely under the new residence-based tax framework. How you are taxed in 2027 depends on whether you are a new arrival, a continuing resident, or managing pre-2025 offshore funds. Regime Element Pre-April 2025 Rules Rules in Effect for 2027 Core Status Domicile-based Strictly residence-based (Statutory Residence Test) New Arrivals Relief Remittance basis (indefinite, subject to annual charges) 4-Year Foreign Income & Gains (FIG) Regime Tax on Worldwide Income Only on remittance to the UK Worldwide arising basis once outside the 4-year FIG window Historic Offshore Funds Taxed up to 45% upon transfer to the UK Temporary Repatriation Facility (TRF) Inheritance Tax (IHT) Based on domicile & deemed domicile Worldwide estate exposure after 10 years of UK residence 1. The 4-Year Foreign Income & Gains (FIG) Regime El...