{"id":104,"date":"2024-03-25T12:58:53","date_gmt":"2024-03-25T12:58:53","guid":{"rendered":"https:\/\/ukbusinessformations.com\/?page_id=104"},"modified":"2026-01-29T15:30:35","modified_gmt":"2026-01-29T15:30:35","slug":"uks-resident-non-domiciled-program","status":"publish","type":"page","link":"https:\/\/ukbusinessformations.com\/fr\/immigration\/uks-resident-non-domiciled-program\/","title":{"rendered":"Programme des r\u00e9sidents non-domicili\u00e9s au Royaume-Uni"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;4px||8px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||3px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][lwp_divi_breadcrumbs font_icon=&#8221;&#x35;||divi||400&#8243; use_before_icon=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/lwp_divi_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;5px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;10px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>UK\u2019s Resident Non-Domiciled Program<\/h1>\n<p>The UK\u2019s Resident Non-Domiciled (RND) program offers favorable tax treatment for individuals who are UK tax residents but not domiciled in the UK. This guide provides an overview of the RND program and its benefits for eligible participants.<\/p>\n<h2>Resident Non-Domiciled Status<\/h2>\n<p>Under the RND program, individuals who are UK tax residents but retain their domicile status outside the UK can benefit from certain tax advantages. Domicile status is determined by factors such as birthplace, residence history, and intentions to reside permanently in the UK.<\/p>\n<h3>Tax Treatment of Foreign Income<\/h3>\n<p>RNDs are generally taxed on their UK income and foreign income remitted to the UK. Foreign income and gains kept outside the UK are typically not subject to UK taxation, making the RND program attractive for individuals with significant offshore assets.<\/p>\n<h2>Remittance Basis<\/h2>\n<p>RNDs have the option to claim the remittance basis of taxation, allowing them to defer UK tax on foreign income and gains until they are remitted to the UK. This can be beneficial for managing tax liabilities and optimizing international wealth structures.<\/p>\n<h3>Remittance Basis Charge<\/h3>\n<p>To access the remittance basis, RNDs must pay a remittance basis charge, which varies depending on the individual&#8217;s length of UK residency. The charge is applied annually and enables RNDs to retain tax-efficient access to their offshore funds.<\/p>\n<h2>Tax Planning Opportunities<\/h2>\n<p>The RND program offers various tax planning opportunities for individuals with international financial interests. From establishing offshore trusts to structuring investments, RNDs can benefit from expert advice to maximize tax efficiency and wealth preservation.<\/p>\n<h3>Professional Advice<\/h3>\n<p>Given the complexity of tax laws and international tax planning, seeking professional advice from qualified tax advisors and wealth managers is essential for RNDs. Expert guidance can help navigate the intricacies of the RND program and optimize tax planning strategies.<\/p>\n<div class=\"et-module-c43d4e1f-1f81-42f0-a354-72751079f37c et_pb_column ui-sortable et-animated--vb et_pb_column_2_3 et_pb_column_1 et-first-child et-last-child-2 et_pb_with_border\" data-address=\"1.0.0\">\n<div class=\"et_fb_editing_enabled et-first-child et-last-child et-module-edf3dbc4-a7a1-4581-a704-2fb73f751644 et_pb_text et_pb_module ui-sortable et_pb_text_0 et-animated--vb et_pb_text_align_left et_pb_bg_layout_light\" data-address=\"1.0.0.0\" dynamic=\"[object Object]\" matching=\"[object Object]\" parent_slug=\"et_pb_column\" theme_builder_suffix=\"\" wp_editor_suffix=\"\" wrapper_settings=\"[object Object]\" _key=\"edf3dbc4-a7a1-4581-a704-2fb73f751644\">\n<div class=\"et_pb_text_inner\">\n<div data-shortcode-id=\"1.0.0.0-1712209360870\" data-quickaccess-editable=\"yes\" class=\"et-fb-popover-tinymce\">\n<div class=\"mce-content-body\" contenteditable=\"true\" style=\"position: relative;\">\n<p><strong><a href=\"https:\/\/ukbusinessformations.com\/contact-us\/\">Feel free to contact us<\/a> today for more information.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#D6D6D6&#8243; positioning=&#8221;none&#8221; position_origin_f=&#8221;top_right&#8221; custom_padding=&#8221;25px|35px|25px|35px|true|true&#8221; sticky_position=&#8221;top&#8221; sticky_limit_bottom=&#8221;body&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; position_origin_f=&#8221;top_right&#8221; width=&#8221;100%&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>CONTACT US<\/h3>\n<p>[\/et_pb_text][et_pb_contact_form use_spam_service=&#8221;on&#8221; recaptcha_list=&#8221;ukbusinessformations|ukbusinessformations-0&#8243; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; _unique_id=&#8221;33489bee-0070-4fc7-ae72-1abed29f4baf&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; success_message=&#8221;Thanks for contacting us.&#8221; email=&#8221;info@ukbusinessformations.com&#8221; sticky_enabled=&#8221;0&#8243; locked=&#8221;off&#8221;][et_pb_contact_field field_id=&#8221;Full_Name&#8221; field_title=&#8221;Name&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Email&#8221; field_title=&#8221;Email&#8221; fullwidth_field=&#8221;on&#8221; field_title_tablet=&#8221;Email&#8221; field_title_phone=&#8221;Email&#8221; field_title_last_edited=&#8221;on|desktop&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Message&#8221; field_title=&#8221;Message&#8221; field_type=&#8221;text&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p><div class=\"et_pb_module lwp_divi_breadcrumbs lwp_divi_breadcrumbs_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"lwp-breadcrumbs\"> <span class=\"before\"><\/span> <span vocab=\"https:\/\/schema.org\/\" typeof=\"BreadcrumbList\"><span property=\"itemListElement\" typeof=\"ListItem\"><a property=\"item\" typeof=\"WebPage\" href=\"https:\/\/ukbusinessformations.com\/fr\/\" class=\"home\"><span property=\"name\">Home<\/span><\/a><meta property=\"position\" content=\"1\"><\/span> <span class=\"separator et-pb-icon\">5<\/span> <\/span><\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>UK\u2019s Resident Non-Domiciled Program The UK\u2019s Resident Non-Domiciled (RND) program offers favorable tax treatment for individuals who are UK tax residents but not domiciled in the UK. This guide provides an overview of the RND program and its benefits for eligible participants. Resident Non-Domiciled Status Under the RND program, individuals [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":97,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-104","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UK\u2019s Resident Non-Domiciled Program - UK Company Formation<\/title>\n<meta name=\"description\" content=\"Explore eligibility, benefits, and tax implications to maximize your financial strategy while living in the UK.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ukbusinessformations.com\/fr\/immigration\/uks-resident-non-domiciled-program\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UK\u2019s Resident Non-Domiciled Program - 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