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Long-term Residents

05 January 2026

The transferable nil rate band - the fundamentals
How the transferable nil rate band works and how to claim it

30 September 2025

CGT and non-UK domiciled individuals up to 5 April 2025
Key planning areas up to 5 April 2025 for individuals who were not domiciled in the UK. From 6 April 2025, the concept of domicile as a relevant factor for tax purposes has been replaced by a system based on tax residence. This guidance remains for reference purposes only