From 6‌‌‌ April‌‌‌ 2025, the current rules for the taxation of non-UK domiciled individuals will end for all new foreign income and gains (FIG) that arise after 5‌‌‌ April‌‌‌ 2025. These will be replaced with:

• an internationally competitive, residence-based regime providing 100% relief on eligible FIG for qualifying new arrivals to the UK in their first four years of tax residence.
• a new Temporary Repatriation Facility (TRF) will be available allowing individuals previously taxed on the remittance basis to designate amounts derived from pre-6‌‌‌ April‌‌‌ 2025 FIG and pay a reduced tax rate on these amounts for a period of three tax years, starting from 2025 to 2026.
• Overseas Workday Relief (OWR) will be retained as part of the new residence-based regime and, subject to transitional provisions, will be available to those employees who are eligible for the new 4-year FIG regime.
• the domicile-based system for Inheritance Tax (IHT) will be replaced with a residence-based system.
• "If the above rules apply to your situation, feel free to reach out to us for further advice."