The non-dom regime has closed. Leave the UK so it does not follow you.

• You were a UK resident on the non-dom basis for years — and it has now been abolished.
• The new rules tax your worldwide base in a way the old structure no longer withstands.
• You hold a foreign trust, offshore income or gains, and you are weighing a departure.

What the House does

Leaving the UK is not buying a ticket — it is a sequence of steps with the right timing. The House works them out in advance: when to break residence, what to do with the trust before you go, where to land, and how to close reporting on both sides.

• Timing of the break in UK residence, calculated against the statutory presence test.
• Working the transitional rules: the FIG window for new arrivals, rebasing of assets.
• A review of the foreign trust: what it now gives you, and what to do with it before departure.
• Selecting and setting a new footing: residence, bank, holding in a working jurisdiction.
• Personal reporting on both sides in the year of exit and after.

What you get: a timeline for breaking UK residence on the presence test · a read of the FIG window and rebasing · a rebuilt foreign trust · a new footing (residence, bank, holding) · reporting across 2 sides

Why this way and not another

• A British accountant files the return but does not plan an exit into another jurisdiction.
• Leaving without timing it leaves an extra year of worldwide base and a tail on gains.
• A foreign trust that suited non-dom can, after the reform, work against you.

What worries you — and the House’s answer

• “I’ll leave, and the UK will still treat me as resident.” — The break in residence is planned against the statutory presence test, on paper, not on impressions.
• “My trust will turn into a problem.” — We review the structure before departure: what protects you stays, what has become a risk is rebuilt.
• “I’ve left it too late, the window has closed.” — The transitional rules leave a corridor. The House judges that, in your case, there is still time to make it.

Where this leads

You leave the UK to a plan: residence broken cleanly, transitional rules used, trust rebuilt, the new footing in place. No United Kingdom tax tail follows you. The family’s wealth is moved into a form that holds under the new rules — and the ones after them.