Employment Tax and Reward –
a Deep Dive Into the Changes to the Non-Domicile Regime

30 April 2025

This webcast focused on the recent replacement of the non-domicile regime with a new four-year foreign income and gains regime, and the transition to a residence-based system for inheritance tax purposes. This session was hosted by our employment tax experts, Lewin Higgins-Green and Zishan Mir.

During the webcast, our experts explained what the replacement of the remittance basis with a new regime means, from the perspective of both employers with an international employee population, and individuals who may be caught out by the change in rules.

We also explored in further detail the transition to a residence-based system for inheritance tax purposes, and what steps individuals should be taking following the introduction of the new rules.

This session is valuable for companies from a variety of sectors - particularly those with internationally mobile employees. It will also be insightful for internationally mobile individuals who will be impacted by the replacement of the non-domicile regime.