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Non-Residence

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 From 6 April 2025, the concept of domicile as a relevant factor for tax purposes has been replaced by a system based on tax residence.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

30 September 2025

Emigration and CGT
Key CGT planning points for those leaving the country and those considering leaving the country to save tax