Changes for non-UK domiciliaries
By BDO, published on 17 November 2017
Finally, the new non-domicile rules are now in force and it is confirmed that they take retroactive effect from 6 April 2017. This follows the Finance (No. 2) Act 2017 receiving Royal Assent on 16 November 2017.
As a brief summary, for non-UK domiciliaries and offshore trusts, the main changes that took effect from 6 April 2017 are as follows: