The Non-Domicile (Non-Dom) Tax Status in the UK — 2026 Complete Guide After Budget Changes

The non-domicile (non-dom) remittance basis regime was abolished from April 6, 2025. A new 4-year Foreign Income and Gains (FIG) regime replaced it — non-UK residents who become UK tax-resident can claim 0% UK tax on foreign income and gains for their first 4 tax years of UK residency. After 4 years, worldwide taxation applies. This article covers how the new FIG regime works, who benefits, and structuring considerations.