List of people with non-domiciled status in the UK
Someone with non-domiciled status, sometimes called a 'non-dom', is a person living in the United Kingdom who has either acquired a foreign domicile from their father, which is known as a 'domicile of origin', or who has abandoned their domicile of origin and can demonstrate the intention to reside outside of the UK indefinitely and actually enacts the intention.
UK resident non-doms can choose to pay UK income tax and capital gains tax on UK sources of income and gains and on foreign income or gains, but only to the extent that they are remitted to the UK. This is known as the remittance basis. After the non-dom has been resident in the UK in seven out of the last nine tax years, there is a requirement to pay the remittance basis charge each year the remittance basis is claimed, unless the unremitted foreign income and gains is less than £2,000 per annum.
In the 2012/13 tax year (the latest for which figures are available), more than 113,000 people in the UK claimed non-dom status.[1] The Independent estimated that there were about 116,000 in 2013, an increase of 33,000 since 1997.[2]
Notable "non-doms"
Prominent non-doms include:
- Roman Abramovich[2][3]
- Lord Ashcroft[4]
- Raj Bagri, Baron Bagri[5] who gave up his seat in the House of Lords in 2010 to retain his non-dom status following the passing of the Constitutional Reform and Governance Act 2010.
- Arpad Busson[4]
- James Caan[2][3]
- Richard Caring[4]
- Mark Carney, Governor of the Bank of England[6][7]
- Sudhir Choudhrie[4]
- Sir Ronald Cohen[4]
- Baroness Lydia Dunn[5] who gave up her seat in the House of Lords in 2010 to retain her non-dom status following the passing of the Constitutional Reform and Governance Act 2010.
- Norman Foster, gave up seat in House of Lords in 2010 to keep non-dom status.[8]
- Ben Goldsmith[8]
- Stuart Gulliver, CEO of HSBC[2][7]
- Lewis Hamilton[9]
- Jonathan Harmsworth, 4th Viscount Rothermere[3][8]
- António Horta Osório, CEO of Lloyds Banking Group[6][7]
- Lord Laidlaw[4]
- Ross McEwan, CEO of Royal Bank of Scotland Group (RBS)[6][7]
- John McFarlane, incoming Chairman of Barclays[6]
- Lakshmi Mittal[2][3]
- Sir Christopher Ondaatje[10]
- Sir Anwar Pervez[4]
- David Potter[11][12]
- Sigrid Rausing[12]
- Doug Richard[13][3]
- Pascal Soriot, CEO of AstraZeneca[7]
- Mark Wilson, CEO of Aviva[6][7]
Former "non-doms"
- Zac Goldsmith - Pressured by David Cameron into giving up the non-domiciled status he acquired from his father[4]
- Jemima Goldsmith[12]
- Alistair McAlpine, Baron McAlpine of West Green [14]
- Sir Gulam Noon - Gave up non-domiciled status in order to become assistant Treasurer to the Labour party[4]
- Lord Paul - gave up non-dom status in 2010 to retain seat in the House of Lords[8]
References
- ↑ Ball, James (7 April 2015). "Non-dom status: living and working in the UK, without paying all your tax in the UK". The Guardian. Retrieved 8 April 2015.
- 1 2 3 4 5 Morris, Nigel (7 April 2015). "General Election 2015: British residents who do not pay tax on overseas earnings will be stripped of 'non-dom' status, says Miliband". The Independent. Retrieved 8 April 2015.
- 1 2 3 4 5 Savage, Rachel (8 April 2015). "Ditching non-doms may lose the UK money - but it's the right thing to do". Management Today. Retrieved 9 April 2015.
- 1 2 3 4 5 6 7 8 9 "Non-dom donors: who has given money to which parties?". The Guardian. 8 April 2015. Retrieved 8 April 2015.
- 1 2 "Four non-dom peers quit Lords - Westminster". Politics.co.uk. 2010-07-06. Retrieved 2015-04-08.
- 1 2 3 4 5 Donnellan, Aimee. "Labour non-dom threat hits RBS, Barclays, Lloyds — and Carney". The Sunday Times. Retrieved 12 April 2015.
- 1 2 3 4 5 6 "Scrapping non-dom tax status would hit bank chiefs". The Daily Telegraph. 12 April 2015. Retrieved 14 April 2015.
- 1 2 3 4 Garside, Juliette (8 April 2015). "Miliband's abolition: Many have tried to close non-dom loophole – all have failed". The Guardian. Retrieved 9 April 2015.
- ↑ "Thousands of British tax exiles face huge bills after landmark 'non-dom' court case leaves tycoon facing £30m penalty". Mail. 17 February 2010. Retrieved 8 April 2015.
- ↑ Will Woodward and Jason Rodrigues. "The major non-dom donors for the Conservatives and Labour. As a spreadsheet | News". Guardian.co.uk. Retrieved 2015-04-08.
- ↑ "Peter Mandelson calls for inquiry into Lord Ashcroft's non-dom status | Daily Mail Online". Dailymail.co.uk. 2010-03-02. Retrieved 2015-04-08.
- 1 2 3 Leigh, David (11 February 2015). "HSBC files reveal how UK's non-dom tax concession is being exploited". The Guardian. Retrieved 8 April 2015.
- ↑ Sheffield, Hazel (8 April 2015). "Non-doms: who they are and why Labour wants to scrap their tax privileges". The Independent. Retrieved 8 April 2015.
- ↑ "Non-dom Tory peer quits Lords". Daily Mail. London. 10 June 2010. Retrieved 4 November 2012.. For Lord retirement lists see also "Tory donor Lord Ashcroft gives up non-dom tax status". BBC News. 7 July 2010.