This is Part 2 of a two-part conversation with Dan Howse. Scroll back in the feed to hear Part 1 of Dan’s conversation.

In this episode of Taxbytes for Expats I’m back with Dan Howse, global mobility expert and Tax Partner at Tax Advisory Partnership, to unpack the recent seismic changes to the UK’s non-domicile tax regime. If you’re a UK expat, a returning Brit, or someone with cross-border ties to the UK, this will help you figure out what's been happening in the UK and if you're impacted by the changes.

Dan walks us through what’s changing, from the scrapping of the remittance basis of tax to the introduction of the new Foreign Income and Gains (FIG) regime. We talk about transitional rules, short vs long-term tax planning opportunities, the practical implications for remote workers, and how these shifts affect the UK’s tax appeal for expats compared to other countries (Ireland included, we still have a remittance basis FYI!).

As ever, it’s about helping our clients not just stay compliant but make informed, strategic choices. There’s plenty in here for individuals and employers alike, especially if you’ve got staff moving between the UK and Ireland or further afield.

Main Topics discussed in this Episode:

1. Abolition of the UK Domicile Concept & Remittance Basis: Dan explains the end of domicile as a tax concept in the UK and how the remittance basis has been replaced, simplifying the system but reducing long-term planning opportunities.
2. Introduction of the Foreign Income and Gains (FIG) Regime: The new FIG regime allows qualifying individuals to be taxed only on UK income and gains for their first four years of UK residence, creating new opportunities for returning expats and inbound professionals.
3. Overseas Workday Relief and Remote Work Implications: The changes expand access to overseas workday relief, making it easier for cross-border workers and frequent travellers to claim UK tax exemptions on non-UK workdays.
4. Impact on Long-Term Planning and Inheritance Tax Exposure: With fewer incentives for long-term non-doms, the UK may lose its appeal for high-net-worth individuals, prompting a need to re-evaluate estate planning and domicile assumptions.
5. Ireland’s Position in Contrast to UK Changes: Stephanie highlights how Ireland’s retention of the remittance basis may become more attractive in comparison, especially for those considering their next move.

Get in touch with Dan Howse:

Email: [email protected]

LinkedIn: https://www.linkedin.com/in/daniel-howse

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