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Nisus Larsen

As seen in: Mondaq, Tax Journal
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Articles

The Foreign Income and Gains regime: employer considerations

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By Claire Murray, Nisus Larsen, Heather Self, Tanja Velling
| Tax Journal Verified
Adetailed analysis of the new legislation has already been provided in this journal (see ‘Non-doms post-Budget: where are we now?’ (Helen McGhee and Lynnette Bober) Tax Journal 8 November 2024) so the focus of this article is the expected impact of the new regime on employers and their employees and the practical steps which employers may wish to undertake now.
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The New UK Foreign Income And Gains (FIG) Regime – What Does It Mean For Employers? - Capital Gains Tax - UK

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By Claire Murray, Nisus Larsen
| Mondaq
This note is relevant for any UK employers who currently employ non-UK domiciled individuals. The Spring 2024 Budget announced the abolition of non-domiciled status for tax purposes from 6 April 2025, ending a long established and understood tax regime for individuals who come to the UK without the intention of settling here permanently.
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