Is Domicile Really Dead? - The Dawn of a New Tax Regime

Introduction

In April 2025, some of the most dramatic changes for decades were introduced to the UK’s tax landscape.

Often referred to, inaccurately, as the ‘end of the non-dom regime’, the new system brought with it a raft of new concepts and acronyms, FIGs, LTRs, the TRF and ‘IHT tails’.

This short webinar outlines the framework of the new system, helping practitioners navigate the new rules and terminology, and highlights some of the surprising advantages for certain clients as well as pointing out traps for the unwary.

It is suitable for UK wealth managers, foreign private client lawyers and accountants, and UK private client advisers who might be uncertain of the new rules (e.g. if they advise international clients sometimes but not often enough to have followed their developments in detail).

What You Will Learn

This webinar will cover the following:

• The old regime - a brief reminder of the pre-2025 regime
• The new system - income and gains:
• Tax residence rules
• Dual residency
• The new regime on foreign income and gains
• Transitional provisions - rebasing and the ‘Temporary Repatriation Facility’
• Resetting the clock
• The new system - inheritance tax:
• The ‘Long term residence’ concept
• The IHT ‘tail’
• So is domicile now dead?
• No - the continuing relevance of domicile for non-tax purposes
• And still for tax purposes!
• The losers - and lesser-known winners:
• The bad news for UK resident non-doms
• The good news for ‘Brits abroad’ and short term UK residents
• Planning under the new rules - for those coming to the UK, and those who may leave

This pre-recorded webinar will be available to view from Thursday 18th June 2026

Alternatively, you can gain access to this webinar and 2,100+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.