By Lynne Rowland, tax partner, Moore Kingston Smith

HMRC statistics for 2018/19 show that although the number of non-UK domiciled taxpayers is fractionally down from 78,700 to 78,000 compared to the previous year, they still paid £8.828 billion in Income Tax, Capital Gains Tax and National Insurance. An increased tax contribution from the previous year.

Before 6 April 2017, it was possible for non-UK domiciled individuals, i.e. those who have their permanent home outside the UK, to use an ...