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Non-Dom Reform and Higher Dividend Tax Rates

Time to reconsider the appeal of the UK Reporting Fund Regime?

While the possibility of complete abolition has receded following the election, the non-domiciled regime has not managed to escape unscathed. In his post-election emergency budget, UK chancellor, George Osborne moved swiftly to implement significant reform. Permanent non-dom status is on the way out via the removal of remittance basis of taxation for non-UK-domiciled individuals who have been resident in the UK for more than 15 of the last 20 years. It is far from a complete abolition, but for those non-doms approaching 15 years of residence it might as well be.

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