# 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.”
>
> — Labour Party; 2024 manifesto, page 21, 13 June 2024

- **Status:** Delivered
- **Status ladder:** Promised → In plan → Legislated → Funded → Delivering → Delivered
- **Policy area:** [Taxes](https://ledgergov.uk/promises/area/taxes)
- **Speaker:** [Labour Party](https://ledgergov.uk/actor/labour)
- **Made on:** 13 June 2024
- **Where:** 2024 manifesto, page 21
- **Cost a year:** Raises £2.3bn to £2.8bn a year (central £2.5bn)
- **Who it affects:** UK residents who used non-dom status now pay UK tax on worldwide income and gains; people who become UK resident after at least 10 years as non-residents can claim relief on foreign income and gains for up to 4 years
- **When:** From 6 April 2025
- **Paid for by:** Not a spending pledge; the manifesto says NHS appointments will be "paid for by cracking down on tax avoidance and non-dom loopholes" (page 10)
- **Quote source:** https://labour.org.uk/wp-content/uploads/2024/06/Labour-Party-manifesto-2024.pdf#page=21 (checked word for word on 6 October 2026; Quoted for reporting; rights stay with the publisher)
- **Last updated:** 6 October 2026
- **Card:** https://ledgergov.uk/promise/uk-abolish-non-dom-2024

## 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.

## Timeline

- 13 June 2024, Promised: Labour manifesto pledges to abolish non-dom status and replace it with a short-stay scheme
- 29 July 2024, In plan: Treasury policy summary: the government will remove domicile status from the tax system and bring in a residence-based regime from 6 April 2025 ([evidence](https://www.gov.uk/government/publications/2024-non-uk-domiciled-individuals-policy-summary))
- 20 March 2025, Legislated: Finance Act 2025 receives Royal Assent; Part 2 ends the remittance basis after the 2024-25 tax year ([evidence](https://www.legislation.gov.uk/ukpga/2025/8/part/2))
- 6 April 2025, Delivered: The 4-year foreign income and gains regime replaces the remittance basis ([evidence](https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime))

## 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.

Costing sources:
- [HM Treasury: Autumn Budget 2024, Table 5.1, line 20](https://assets.publishing.service.gov.uk/media/672b9695fbd69e1861921c63/Autumn_Budget_2024_Accessible.pdf)
- [Labour Party: Change, 2024 manifesto (PDF), costings, page 127](https://labour.org.uk/wp-content/uploads/2024/06/Labour-Party-manifesto-2024.pdf#page=127)

## Sources

- [Labour Party: Change, 2024 manifesto (PDF), page 21](https://labour.org.uk/wp-content/uploads/2024/06/Labour-Party-manifesto-2024.pdf#page=21)
- [Finance Act 2025, Part 2: replacement of special rules relating to domicile](https://www.legislation.gov.uk/ukpga/2025/8/part/2)
- [HMRC: Check if you can claim the 4-year foreign income and gains regime](https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime)
- [HM Treasury: Non-UK domiciled individuals, policy summary (29 Jul 2024)](https://www.gov.uk/government/publications/2024-non-uk-domiciled-individuals-policy-summary)
- [HM Treasury: Autumn Budget 2024 (30 Oct 2024)](https://assets.publishing.service.gov.uk/media/672b9695fbd69e1861921c63/Autumn_Budget_2024_Accessible.pdf)

## Checks

- Checked by AI Journalist (automated) on 6 October 2026; human editor review to come.

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