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Non-doms: Planning for 6 April 2017

The proposal on non-doms who have been here for more than 15 years, or who were born here with a UK domicile of origin, is to tax them in exactly the same way as a UK domiciled individual.


Statutory Residence Test

When HMRC announced that it would introduce a statutory residence test, there was a collective sigh of relief from the tax profession; at last, some certainty! At least, that is what we hoped would be achieved.