UK · Reform

Non-dom 2025 — what changes for Indians in the UK

The April 2025 reforms end remittance basis and bring IHT on worldwide assets after 10 years of UK residence. Implications for Indian-origin families.
01

End of remittance basis

From April 2025, the remittance basis closes for long-term residents. A new four-year Foreign Income and Gains (FIG) regime replaces it for newcomers.

02

IHT exposure

After 10 years of UK residence, worldwide assets fall inside UK IHT. Indian-origin families with overseas trusts and Indian property need a fresh structuring review.

03

Action

Sequence return-to-India, UK domicile severance and Indian RNOR together — not separately.

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