International personal taxes

Proposed non-domiciled reforms from April 2025

Announcements were made in Spring 2024 to reform the UK taxation of individuals and offshore trust structures. The overarching theme of the proposal is to remove domicile as a connecting factor to UK tax.

We are continuing to monitor the evolving landscape, please see below for an overview of the potential changes impacting UK resident non-domiciliaries. We also provided additional commentary and opinion about the non-dom reforms following the publication of the Conservative and Labour manifestos.

The tax legislation involving overseas income and gains can be very different to that applicable for UK income and gains. Foreign tax may be applicable or a double tax treaty may limit a country’s right to tax.

Anti-avoidance legislation needs to be considered for UK residents with certain offshore interests or where an individual moves abroad temporarily. Even determining if you are UK resident is not necessarily straightforward if you are overseas but wish to spend time in the UK.

It’s all about you

We offer UK tax advice that is completely designed around you, whether you’re an expat living overseas or are living in the UK receiving overseas income or gains.

We’ll ask the right questions, we’ll listen and work with you to fully understand your circumstances, considering your background, your wealth, your ambitions and where you live, so that we can give you fully tailored advice that is just for you.

International tax advice that's as unique as you are

It’s always best to seek advice as early as possible to avoid unexpected tax liabilities and potentially costly penalties.

You may already be concerned about a letter from HMRC asking about your overseas income or residence status and we can help with those too.

We can help you with all of the following international tax queries:

  • Thinking about leaving or returning to the UK

  • You are a UK resident but not domiciled in the UK

  • You are a UK resident with overseas investments

  • You are a non-UK resident wishing to acquire property in the UK

  • You are a non-UK resident selling UK property

  • You are a trustee, settlor or beneficiary of an offshore trust

  • Wondering whether to import your offshore trust to the UK

  • Considering taking trust distributions and need to identify the corresponding UK tax treatment

  • Considering collapsing your offshore trust

  • Telling HMRC about foreign income or gains

Expertise you can count on

Our breadth and depth of international expertise providing best in class bespoke advice is hard to match – we’ve got plenty of ‘Big 4’ firm experience but with an accessible, human touch. We know that experience really matters and have a dedicated international team in the UK.

Joined up accountancy services

We belong to the PKF Global network of accountancy firms. We advise you on your UK tax position and where you need tax advice for another jurisdiction, our network can help.

Client care first

We put client care right at the heart of everything that we do. We have a commitment to put our clients first.

Exceptional service

We will let you know what our turn-around time is for the advice or work sought. Our timely delivery is enabled by state-of-the-art back-office systems, a genuine open-door culture, an expert team who know how to find solutions fast – and our ‘client first’ mindset to make things happen.

Meet our team

Our latest insights

An aerial view of The Houses of Parliament in London.

Carried interest and non-domiciled taxation

30 October 2024

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Two ladies are chatting over coffee.

The non-dom reforms – where are we now following the release of the manifestos?

20 June 2024

Read
A group of four colleagues having a discussion around a board room table.

What does the Budget mean for non-doms? – Budget 2024

6 March 2024

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Headshot of Tamara Beach.

The rise of overseas remote working can bring tax risks for employers

25 August 2023

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Image of a British Passport and between two Union Jack flags.

The UK Statutory Residence Test (SRT)

7 March 2023

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Find out how our tax and trusts experts can help you today