Following the uncertainty surrounding the proposed changes to the Non-Dom rules, we welcome this morning’s announcement that all policies originally announced to start from April 2017, will be effective from that date.

Ministers also confirmed this morning that the Finance Bill will be introduced as soon as possible after the summer recess.

There had been concern that the Finance Bill would have been pushed back to the autumn which would have prejudiced those who had incurred substantial amounts of time and money to organise their affairs in anticipation of the rules coming into force on 6 April 2017, especially if further changes had been made prior to enactment.

Whilst this is welcome news for those who had worked to the April 2017 date who can continue with their plans, there may well be others who should seek expert advice.  However, we would always recommend waiting for the bill to receive Royal Assent before implementing those plans.


The information in this article was correct at the date it was first published.

However it is of a generic nature and cannot constitute advice. Specific advice should be sought before any action taken.

If you would like to discuss how this applies to you, we would be delighted to talk to you. Please make contact with the author on the details shown below.

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Janet Pilborough-Skinner


T +44 (0)20 7874 8854

Janet retired in 2023 but specialised in advising entrepreneurs and business owners on their personal tax. Her expertise in onshore and offshore personal taxation planning was relevant to both those in UK and those who come to us looking to establish a business or a home in the UK.

She has particular experience with family businesses where she advises on succession and inheritance tax planning.

She also advises non-domiciled clients on offshore structures, domicile and residence planning and trusts.

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