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Tax reliefUKReviewed October 2026
The former UK regime under which a non-domiciled resident was taxed on foreign income and gains only when they were brought into the UK, rather than as they arose.
It was replaced from 6 April 2025 by a residence-based foreign income and gains regime, so it now matters mainly for earlier years and existing structures.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
A director will review your enquiry and respond to scope the work and next steps.