The rules in relation to non-UK domiciled individuals are due to change in April 2017 and we are advising clients in relation to the steps they should take in advance of these changes.
The Government published further responses, draft legislation and explanatory notes on 5 December 2016. While the Government has made it clear that there is further draft legislation to come, the overall scheme of the reforms now seems clear and the Government intends to bring these changes into force in April 2017.