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Changes to the deemed domicile rules from 6 April 2017 to 5 April 2025
Find out if changes to the deemed domicile rules affect the tax you may pay on foreign income and capital gains.
On 6 April 2025 the foreign income and gains regime replaced the remittance basis. If you make a claim for relief under the regime, you’ll not pay tax on your eligible foreign income and gains.
This guidance has not been updated to include this change. You can check if you can claim relief under the foreign income and gains regime.
Documents
Updates to this page
Published 1 February 2018