POST NON-DOM PLANNING
Post Non-Dom Private Wealth Planning in 2026 — UK Private Wealth Magazine
The April 2025 abolition of the UK non-domicile regime has generated more private wealth planning activity in a single year than any other UK tax change since the introduction of IHT in 1986. UK Private Wealth Magazine is covering this landscape comprehensively — from the technical detail of the FIG regime and TRF window to the broader jurisdiction alternatives available to UK-connected internationally mobile wealth.
What Changed in April 2025
1. Non-dom regime abolished
Residence-based taxation replaces domicile-based taxation from 6 April 2025 for all UK residents.
2. FIG regime introduced
Qualifying new UK residents benefit from relief on foreign income and gains for their first four years of UK tax residence.
3. Residence-based IHT
UK IHT now applies to the worldwide assets of individuals UK-resident for 10 or more years. Long-tail exposure persists for up to 10 years after departure.
4. TRF window open
Pre-April 2025 offshore income and gains can be remitted to the UK at 12% (2025-26) or 15% (2026-27 and 2027-28) until 5 April 2028.
UKPWM Editorial — Issue Two Coverage
UK Private Wealth Magazine Issue Two: Capital Under Pressure (July 2026) covers post-non-dom planning in depth. Practitioner contributions are open — the deadline is Monday 13 July 2026.
Topics open for editorial contribution: FIG regime planning; TRF strategy; offshore structure review; IHT reform response; jurisdiction alternatives; succession and trust planning in the new landscape.
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Frequently Asked Questions
What is the FIG regime?
The Foreign Income and Gains regime is a four-year relief available to qualifying new UK tax residents on their foreign income and gains, replacing the previous remittance basis from 6 April 2025.
What is the TRF window?
The Temporary Repatriation Facility allows pre-April 2025 offshore income and gains to be remitted to the UK at a reduced rate — 12% in 2025-26 and 15% in 2026-27 and 2027-28 — closing on 5 April 2028.
How does residence-based IHT work?
From April 2025, UK IHT applies to the worldwide assets of individuals UK-resident for 10 or more years. A long-tail exposure persists for up to 10 years after a person leaves the UK.
When is the Issue Two deadline?
Monday 13 July 2026. Submit here.