This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Briefing document: non-domiciled individuals

Statutory Residence Test


The consultation on the reforms to the taxation of non-domiciled individuals was published on 17 June. The paper describes the package of reforms which the Government hopes will strike a balance between increasing the tax contribution made by non-domiciled individuals and encouraging them to invest in the UK. This briefing note summarises the proposals which, subject to consultation, will take effect from 6 April 2012.


Download  Taxation of non-domiciled individuals

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Get in touch

More on Deloitte