BR Blog: Non-domicile consultation


Filed Under: Private Client

Written by: Nimesh Shah

The eagerly awaited non-domicile consultation was briefly published yesterday on HM Treasury's website but then mysteriously taken down within the hour.

The proposals in the document were broadly the same as announced at the time of the Summer Budget but indicated that there will be two separate consultations, with one specifically on the Inheritance tax ("IHT") changes to UK residential property. The consultation that has now been removed indicated that IHT changes will not take affect until April 2018.

One of the interesting comments was that this first draft would be 'short', running for only around 6 weeks, which would be worrying given how important these changes are. We are hopeful the Treasury will give detailed thought to the responses and ideally push back the commencement date to April 2018.

We wait for the final document to be published, but the brief taster we were given yesterday provides an indication of the what the Government proposes. However, it may well have been removed from HM Treasury’s website on the basis that it was only a working draft or incorrect and should not have been published. We await to see what is finally published.

For more information, please contact Caroline Le Jeune at or Nimesh Shah at