{"id":82,"date":"2024-03-25T12:41:48","date_gmt":"2024-03-25T12:41:48","guid":{"rendered":"https:\/\/ukbusinessformations.com\/?page_id=82"},"modified":"2026-01-29T15:26:29","modified_gmt":"2026-01-29T15:26:29","slug":"uks-resident-non-domiciled-program","status":"publish","type":"page","link":"https:\/\/ukbusinessformations.com\/fr\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/","title":{"rendered":"Programme des r\u00e9sidents non-domicili\u00e9s"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”4px||8px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”||3px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][lwp_divi_breadcrumbs font_icon=”5||divi||400″ use_before_icon=”off” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/lwp_divi_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”5px|||||” global_colors_info=”{}”][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”2″ _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”10px|||||” global_colors_info=”{}”][et_pb_column type=”2_3″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.24.3″ _module_preset=”default” custom_margin=”||2px|||” global_colors_info=”{}”]<\/p>\n

UK\u2019s Resident Non-Domiciled Program<\/h1>\n

The UK\u2019s Resident Non-Domiciled (RND) program is designed to attract high-net-worth individuals and entrepreneurs to become UK tax residents while offering favorable tax treatment on foreign income and assets. This guide provides an overview of the RND program and its key features.<\/p>\n

Resident Non-Domiciled Status<\/h2>\n

Under the RND program, individuals who are UK tax residents but not domiciled in 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

Tax Treatment of Foreign Income<\/h3>\n

RNDs are only taxed on their UK income and foreign income remitted to the UK. Foreign income and gains kept outside the UK are generally not subject to UK taxation, making the RND program attractive for individuals with significant offshore assets.<\/p>\n

Remittance Basis<\/h2>\n

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

Remittance Basis Charge<\/h3>\n

To access the remittance basis, RNDs must pay a remittance basis charge, which varies depending on the individual’s length of UK residency. The charge is applied annually and enables RNDs to retain tax-efficient access to their offshore funds.<\/p>\n

Tax Planning Opportunities<\/h2>\n

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

Professional Advice<\/h3>\n

Given the complexities of the UK tax system and international tax laws, seeking professional advice from experienced 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

\n
\n
\n
\n
\n

Feel free to contact us<\/a> today for more information.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.21.0″ _module_preset=”default” background_color=”#D6D6D6″ positioning=”none” position_origin_f=”top_right” custom_padding=”25px|35px|25px|35px|true|true” sticky_position=”top” sticky_limit_bottom=”body” global_colors_info=”{}”][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” position_origin_f=”top_right” width=”100%” global_colors_info=”{}”]<\/p>\n

CONTACT US<\/h3>\n

[\/et_pb_text][et_pb_contact_form use_spam_service=”on” recaptcha_list=”ukbusinessformations|ukbusinessformations-0″ _builder_version=”4.27.5″ _module_preset=”default” _unique_id=”33489bee-0070-4fc7-ae72-1abed29f4baf” hover_enabled=”0″ global_colors_info=”{}” success_message=”Thanks for contacting us.” email=”info@ukbusinessformations.com” sticky_enabled=”0″ locked=”off”][et_pb_contact_field field_id=”Full_Name” field_title=”Name” fullwidth_field=”on” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_contact_field][et_pb_contact_field field_id=”Email” field_title=”Email” fullwidth_field=”on” field_title_tablet=”Email” field_title_phone=”Email” field_title_last_edited=”on|desktop” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_contact_field][et_pb_contact_field field_id=”Message” field_title=”Message” field_type=”text” fullwidth_field=”on” _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

\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
\n\t\t\t\t\t
<\/span> Home<\/span><\/a><\/span> 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 is designed to attract high-net-worth individuals and entrepreneurs to become UK tax residents while offering favorable tax treatment on foreign income and assets. This guide provides an overview of the RND program and its key features. Resident Non-Domiciled Status Under […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":68,"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-82","page","type-page","status-publish","hentry"],"yoast_head":"\nResident Non-Domiciled Program - UK Company Formation<\/title>\n<meta name=\"description\" content=\"Learn about the UK\u2019s resident non-domiciled program, offering unique tax advantages for non-domiciled individuals.\" \/>\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\/accounting-and-tax-in-the-uk\/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=\"Resident Non-Domiciled Program - UK Company Formation\" \/>\n<meta property=\"og:description\" content=\"Learn about the UK\u2019s resident non-domiciled program, offering unique tax advantages for non-domiciled individuals.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ukbusinessformations.com\/fr\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/\" \/>\n<meta property=\"og:site_name\" content=\"UK Company Formation\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-29T15:26:29+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/accounting-and-tax-in-the-uk\\\/uks-resident-non-domiciled-program\\\/\",\"url\":\"https:\\\/\\\/ukbusinessformations.com\\\/accounting-and-tax-in-the-uk\\\/uks-resident-non-domiciled-program\\\/\",\"name\":\"Resident Non-Domiciled Program - UK Company Formation\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/#website\"},\"datePublished\":\"2024-03-25T12:41:48+00:00\",\"dateModified\":\"2026-01-29T15:26:29+00:00\",\"description\":\"Learn about the UK\u2019s resident non-domiciled program, offering unique tax advantages for non-domiciled individuals.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/accounting-and-tax-in-the-uk\\\/uks-resident-non-domiciled-program\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ukbusinessformations.com\\\/accounting-and-tax-in-the-uk\\\/uks-resident-non-domiciled-program\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/accounting-and-tax-in-the-uk\\\/uks-resident-non-domiciled-program\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ukbusinessformations.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Accounting and tax in the UK\",\"item\":\"https:\\\/\\\/ukbusinessformations.com\\\/accounting-and-tax-in-the-uk\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Resident Non-Domiciled Program\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/#website\",\"url\":\"https:\\\/\\\/ukbusinessformations.com\\\/\",\"name\":\"UK Company Formation\",\"description\":\"Consulting and legal services for business company in UK\",\"publisher\":{\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ukbusinessformations.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/#organization\",\"name\":\"UK Company Formation\",\"url\":\"https:\\\/\\\/ukbusinessformations.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ukbusinessformations.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/uk-business-formations-high-resolution-logo.png\",\"contentUrl\":\"https:\\\/\\\/ukbusinessformations.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/uk-business-formations-high-resolution-logo.png\",\"width\":2000,\"height\":1500,\"caption\":\"UK Company Formation\"},\"image\":{\"@id\":\"https:\\\/\\\/ukbusinessformations.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Resident Non-Domiciled Program - UK Company Formation","description":"Learn about the UK\u2019s resident non-domiciled program, offering unique tax advantages for non-domiciled individuals.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ukbusinessformations.com\/fr\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/","og_locale":"fr_FR","og_type":"article","og_title":"Resident Non-Domiciled Program - UK Company Formation","og_description":"Learn about the UK\u2019s resident non-domiciled program, offering unique tax advantages for non-domiciled individuals.","og_url":"https:\/\/ukbusinessformations.com\/fr\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/","og_site_name":"UK Company Formation","article_modified_time":"2026-01-29T15:26:29+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ukbusinessformations.com\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/","url":"https:\/\/ukbusinessformations.com\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/","name":"Resident Non-Domiciled Program - UK Company Formation","isPartOf":{"@id":"https:\/\/ukbusinessformations.com\/#website"},"datePublished":"2024-03-25T12:41:48+00:00","dateModified":"2026-01-29T15:26:29+00:00","description":"Learn about the UK\u2019s resident non-domiciled program, offering unique tax advantages for non-domiciled individuals.","breadcrumb":{"@id":"https:\/\/ukbusinessformations.com\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ukbusinessformations.com\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ukbusinessformations.com\/accounting-and-tax-in-the-uk\/uks-resident-non-domiciled-program\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ukbusinessformations.com\/"},{"@type":"ListItem","position":2,"name":"Accounting and tax in the UK","item":"https:\/\/ukbusinessformations.com\/accounting-and-tax-in-the-uk\/"},{"@type":"ListItem","position":3,"name":"Resident Non-Domiciled Program"}]},{"@type":"WebSite","@id":"https:\/\/ukbusinessformations.com\/#website","url":"https:\/\/ukbusinessformations.com\/","name":"UK Company Formation","description":"Consulting and legal services for business company in UK","publisher":{"@id":"https:\/\/ukbusinessformations.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ukbusinessformations.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/ukbusinessformations.com\/#organization","name":"UK Company Formation","url":"https:\/\/ukbusinessformations.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ukbusinessformations.com\/#\/schema\/logo\/image\/","url":"https:\/\/ukbusinessformations.com\/wp-content\/uploads\/2024\/03\/uk-business-formations-high-resolution-logo.png","contentUrl":"https:\/\/ukbusinessformations.com\/wp-content\/uploads\/2024\/03\/uk-business-formations-high-resolution-logo.png","width":2000,"height":1500,"caption":"UK Company Formation"},"image":{"@id":"https:\/\/ukbusinessformations.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/pages\/82","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/comments?post=82"}],"version-history":[{"count":10,"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/pages\/82\/revisions"}],"predecessor-version":[{"id":1145,"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/pages\/82\/revisions\/1145"}],"up":[{"embeddable":true,"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/pages\/68"}],"wp:attachment":[{"href":"https:\/\/ukbusinessformations.com\/fr\/wp-json\/wp\/v2\/media?parent=82"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}