About: List of people with non-domiciled status in the UK

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A person with non-domiciled status, sometimes called a 'non-dom', is a person living in the United Kingdom who is considered under British law to be domiciled (i.e. with their permanent home) in another country. Non-doms pay UK tax to the UK government like all other UK residents. Tax status is determined by residence and domicile; nationality is irrelevant. A British citizen who has established a permanent home abroad may reside for a time in Britain and be taxed as non-domiciled.

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  • A person with non-domiciled status, sometimes called a 'non-dom', is a person living in the United Kingdom who is considered under British law to be domiciled (i.e. with their permanent home) in another country. Non-doms pay UK tax to the UK government like all other UK residents. Tax status is determined by residence and domicile; nationality is irrelevant. A British citizen who has established a permanent home abroad may reside for a time in Britain and be taxed as non-domiciled. Non-domiciled status can either be acquired from one's parents, which is known as a 'domicile of origin', or by abandoning one's domicile of origin and demonstrating the intention to reside outside of the UK indefinitely. According to the official government page, "UK residents who have their permanent home ('domicile') outside the UK may not have to pay UK tax on foreign income." In the 2012/13 tax year more than 113,000 people in the UK claimed non-dom status. The Independent estimated that there were about 116,000 in 2013, an increase of 33,000 since 1997. The issue of non-doms came to public attention in 2010, and led to the passage of Constitutional Reform and Governance Act 2010, which provided, among other things, that a person not domiciled in the UK could not serve in the House of Lords. Some non-domiciled Lords gave up their seats in order to maintain their tax status. (en)
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  • A person with non-domiciled status, sometimes called a 'non-dom', is a person living in the United Kingdom who is considered under British law to be domiciled (i.e. with their permanent home) in another country. Non-doms pay UK tax to the UK government like all other UK residents. Tax status is determined by residence and domicile; nationality is irrelevant. A British citizen who has established a permanent home abroad may reside for a time in Britain and be taxed as non-domiciled. (en)
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  • List of people with non-domiciled status in the UK (en)
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