The measure

The Government announced that it will undertake a review of the taxation of non-domiciled individuals, confirming the statement made previously in the Coalition Agreement. The aim of the review will be to establish whether changes can be made to the current rules to ensure that non-domiciled individuals make a fair contribution to reducing the deficit, in return for greater certainty and stability for those bringing skills and investment to the UK.

Who will be affected?

Non-domiciled individuals resident in the UK.

When?

The Government will announce further details on the scope and timeframe of the review in due course.