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Labour PartyTaxes

Abolish non-dom status

“We will abolish non-dom status once and for all, replacing it with a modern scheme for people genuinely in the country for a short period.”

Delivered2024 manifesto, page 21, 13 Jun 2024
  6. Delivered

Where it stands

Finance Act 2025 ended the remittance basis for non-domiciled individuals after the 2024-25 tax year, and on 6 April 2025 a 4-year foreign income and gains regime for new arrivals replaced it. The previous government had announced an end to the regime in March 2024; Labour's Autumn Budget 2024 changed parts of the design, such as removing a planned 50% discount on foreign income in 2025-26.

What has happened

  1. Jun 2024Labour manifesto pledges to abolish non-dom status and replace it with a short-stay scheme, Promised
  2. Jul 2024Treasury policy summary: the government will remove domicile status from the tax system and bring in a residence-based regime from 6 April 2025, In plan evidence
  3. Mar 2025Finance Act 2025 receives Royal Assent; Part 2 ends the remittance basis after the 2024-25 tax year, Legislated evidence
  4. Apr 2025The 4-year foreign income and gains regime replaces the remittance basis, Delivered evidence

About the cost

Negative because the pledge raises money. Year used: 2028-29, the year Labour's costings use. The official Autumn Budget 2024 costing of Labour's changes, on top of the abolition already in the forecast since March 2024, is £2,545m in 2028-29 (Table 5.1, line 20); central figure only. Other years: negligible in 2025-26, £4,170m in 2026-27, £5,895m in 2027-28 and £95m in 2029-30, as the temporary repatriation facility ends. Labour's own costings do not show the measure separately: it is part of £5,230m in 2028-29 from non-dom loopholes and tax avoidance, plus £600m in 2025-26 from removing the non-dom discount (manifesto page 127). Low–high is an editorial ±10% because the source gives a central figure only.

More detail

Sources (5)
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