Non doms who were born in the UK and who have a UK domicile of origin are the group most severely affected by forthcoming changes to the UK tax regime. For them, the new fiscal world will be unrecognisable.

Despite the long delays in providing detailed information, the Chancellor, Philip Hammond, confirmed in his Autumn Statement yesterday (23 November) that the Government’s plan is still for the changes to come into effect from 6 April 2017.

Every non dom who may be affected needs to examine their position with their advisers as a matter of urgency, to ensure that they do not suffer unnecessary disadvantage. For most non doms the analysis and planning will all have to be completed before 6 April 2017. So the time for action is now.

UK resident non doms who were both born in the UK and have a UK ‘domicile of origin’ will be most adversely affected by these proposals (so called Formerly Domiciled Residents or FDRs). Since ‘domicile’ is a complicated concept, any non dom who was born in the UK needs professional advice now to establish their exact domicile of origin.

We have prepared a Briefing Note summarising the issues FDRs and their advisors need to be aware of which can be downloaded here.