Important Information for Non-Domiciled Individuals who are Resident in the UK

From 6 April 2008 important changes took effect on the taxation treatment of overseas income for individuals aged 18 years or over who are UK resident and either: 

• Not UK domiciled (i.e. non UK nationals whose country of birth, or their father’s nationality is non UK), or • Not ordinarily resident, (i.e. do not visit the UK regularly, or average less than than 91 days in the UK per annum). 

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