Non-dom tax regime abolished — replaced by 4-year FIG regime

The historic resident non-domiciled tax regime was abolished from 6 April 2025 by the October 2024 Budget. A new residence-based regime replaces it, offering 100% exemption on foreign income and gains (FIG) for new arrivals in their first four UK tax years of residence (after 10 years non-residence). Transitional rules applied to existing non-doms, including a Temporary Repatriation Facility.