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      The UK tax landscape for non-domiciled individuals is undergoing its most significant transformation in decades. Whether you're planning to move to the UK or have previously claimed the remittance basis, it's essential to understand how these changes could affect your financial obligations.

      In this short video, Hannah Keens outlines the key areas you need to be aware of, from new rules on foreign income and gains to the implications for trusts and inheritance tax.


      Hannah Keens

      Partner - Private Client Tax

      KPMG in the UK

      The video’s key topics:

      • Eligibility for the new Foreign Income & Gains regime

        Understand how the new rules apply if you're newly arrived or have been in the UK for less than four years.

      • Worldwide taxation from April 2025

        Learn what global income and gains you’ll need to report and how to prepare.

      • Trusts and UK tax reporting

        Discover how settled trusts may now impact your UK tax return.

      • UK Inheritance Tax exposure

        Explore upcoming changes from April 2026 and how they affect wealth transition planning.

      • Legacy remittance rules and repatriation options

        Find out how to manage untaxed foreign income and gains held offshore.


      Our tax insights

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