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Legislation
Finance Act 2025

Chapter 2 Ending the special treatment of individuals not domiciled in United Kingdom

  • Section 40 Remittance basis not available after tax year 2024-25
  • Section 41 Temporary repatriation facility
  • Section 42 Rebasing of assets
  1. Part 2 Replacement of special rules relating to domicile
  2. Chapter 2 Ending the special treatment of individuals not domiciled in United Kingdom

Chapter 2 Ending the special treatment of individuals not domiciled in United Kingdom

From legislation.gov.uk

Contents

  1. Section 40 Remittance basis not available after tax year 2024-25
  2. Section 41 Temporary repatriation facility
  3. Section 42 Rebasing of assets
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