Non-Dom (Non-Domiciled Status)

A UK (and historically Ireland, Malta) tax status that separates residence from domicile. A UK resident who is non-domiciled — i.e. whose permanent home in the long-term sense is elsewhere — could historically elect to be taxed only on UK-source income and on foreign income actually remitted to the UK (the remittance basis), leaving un-remitted foreign income untaxed in the UK. The UK fundamentally abolished the non-dom regime from 6 April 2025: new arrivals pay no UK tax on foreign income and gains for their first four years of UK residence, after which worldwide taxation applies. Long-term non-doms lost access to the remittance basis. Ireland and Malta retain variants of the regime with their own conditions.