Key Facts to Know (2026)

• Non-dom status: abolished from April 2025

• New “FIG regime” (Foreign Income and Gains): 4-year exemption for genuinely new UK residents

• Statutory Residence Test (SRT): applies since 2013 — automatic residence, automatic non-residence, and sufficient ties tests

• Split-year treatment: available in specific circumstances

• Temporary non-residence rules: 5-year “sticky” period for certain income types

• Non-resident CGT on UK property: applies

• Non-resident CGT on non-UK property/assets: generally no

• UK has double-taxation treaties with most major countries?: yes (extensive)

The 2025 Reform in Summary

The historical UK non-dom regime allowed UK residents domiciled abroad to claim the “remittance basis” — pay UK tax only on UK income + foreign income actually brought into the UK.

From April 2025 this was abolished. Replaced by a much narrower “Foreign Income and Gains” (FIG) regime — 4-year exemption for new UK residents who haven’t been UK tax resident in the previous 10 years.

Existing long-term non-doms lost their status. Various transitional provisions applied.

What This Means for UK Nomads

• UK nomads considering return: the FIG regime offers 4 years of favourable treatment for genuinely new residents. Meaningful benefit but time-limited.

• UK nomads already resident: no more non-dom option. Standard worldwide tax rates apply.

• UK nomads planning departure: the exit is now more attractive as the retention rationale (non-dom) is gone.

Departure Under SRT

To be UK non-resident, satisfy one of the automatic non-residence tests OR fail all automatic residence tests AND have insufficient UK ties.

Automatic non-residence:   

• <16 days in UK (if previously resident)   

• <46 days in UK (if not previously resident)   

• Working full-time overseas (with strict conditions)

Sufficient ties test: family ties, accommodation ties, work ties, 90-day ties (recent presence), country ties (most days).

For most nomads leaving the UK, careful planning around these tests is critical.

Split-Year Treatment

Available in specific circumstances where you leave/arrive UK partway through tax year. Cases include:   

• Starting full-time work overseas  

• Accompanying partner overseas   

• Ceasing to have a home in UK   

• (and other specific cases)

Split-year lets you be taxed as resident for part of the year and non-resident for the balance, reducing the tax bill in the year of transition.

Temporary Non-Residence

If you’re UK non-resident for less than 5 full tax years and had been resident for 4+ of the 7 preceding years, certain income (particularly capital gains, dividends from UK closely-held companies) becomes taxable in the year of return.

This “sticky” rule prevents short-term departures to realise gains tax-free.

What Works for UK Nomads Now

Genuine multi-year departure with proper SRT compliance. Leaves UK tax net cleanly.

Establishing new tax residency (UAE, Cyprus, Malta, etc.). Removes UK residency conflicts.

FIG regime for those newly arriving. 4 years of favourable treatment for genuinely new residents.

Careful timing of asset realisations. Capital gains, business sales — timing around UK residency status matters enormously.

What Doesn’t Work Anymore

Non-dom claims by new residents. Regime abolished.

Short “gap year” departures to realise gains. Temporary non-residence rules catch these.

Assuming <90 days means non-resident. SRT is more complex.