UK Non-Dom Restructuring

UK non-dom abolished. Your next move matters.

The remittance basis ends April 2025. If you're restructuring to the UAE, the exit and the entry must be coordinated — or you pay twice.

What changed

The UK abolished the non-dom remittance basis from April 2025. A new 4-year FIG (Foreign Income and Gains) regime replaces it for new arrivals. For existing non-doms, the transition creates a narrow window for restructuring.

What's at stake

  • Worldwide income becomes taxable in the UK without remittance protection
  • Capital gains crystallization on exit if structured incorrectly
  • Pension and trust implications need coordination between UK and UAE advisors

How we coordinate the exit

Our UK partner firm handles the tax exit: capital gains planning, pension review, trust restructuring, and HMRC notification timeline. We handle the UAE side: bankable company structure, visa, tax residency certificate, and real substance.

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