On 30 July HMRC published its latest statistics on the taxation of non-domiciled (non-dom) individuals in the UK. These figures cover the tax year 2018/19 and means that there are now two years’ worth of data since the April 2017 non-dom tax changes.

Prior to April 2017 and the Finance (No2) Act 2017 changes, long-term resident non-doms in the UK were able to take advantage of the remittance basis of taxation meaning they only paid UK income tax on their UK source income and gains. Foreign source income and benefits were only taxable if remitted to the UK.