---
title: Non-Dom Changes and Opportunities
description: Non-Dom Changes and Opportunities
---

[Tax Advisory Partnership - Blog ](https://blog.taxadvisorypartnership.com)

# [Non-Dom Changes and Opportunities](https://blog.taxadvisorypartnership.com/blog/non-dom-tax/non-dom-mixed-fund-rebasing)

 Written by [Jamie Favell](https://blog.taxadvisorypartnership.com/author/jamie-favell) | Sep 27, 2017 11:00:00 PM

 This year’s General Election resulted in a period of uncertainty for non-UK domiciled ("non-dom") taxpayers as anticipated tax laws were dropped from the Finance Bill.

These changes have now been introduced and are effective from 6 April 2017 as originally intended.

The new legislation has a material impact on how non-doms are taxed in the UK, so certain transitional reliefs have been introduced specifically:

1.Mixed fund cleansing - allowing non-doms the opportunity to identify and remit clean capital from a mixed fund;  
 2.Rebasing of assets - allowing individuals caught by the deemed domicile 15-year rule in 2017-18 and who have previously paid the remittance basis charge to rebase their directly held foreign chargeable assets to their market value at 5 April 2017.

Please see our recent update for further details.....

[non-dom-changes-update](https://www.taxadvisorypartnership.com/wp-content/uploads/2017/09/Non-dom-Changes-Sept-2017-update-1.pdf?hsLang=en)

.....and [contact us](https://www.taxadvisorypartnership.com/contact-us/?hsLang=en) for further assistance.

[View full post](https://blog.taxadvisorypartnership.com/blog/non-dom-tax/non-dom-mixed-fund-rebasing)

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