There are substantial tax advantages for non-doms who become tax resident in the UK. You are a non-dom if your father had a foreign domicile, as you take the domicile of your father on birth if your mother and father were married, or you take your mother’s domicile if they were not married. As well as this you must be able to show evidence that you do not consider the UK to be your permanent home.
Non-doms have the choice to either pay tax on their worldwide income and gains as they arise, known as “the arising basis” or alternatively they can elect to pay tax on the “remittance basis”. Under this alternative, they pay tax on their UK income and gains as they arise but only on their foreign income and gains to the extent that they are remitted to the UK.
Non-doms are also able to benefit from Overseas Workday Relief and, when claiming the Remittance Basis, Business Investment Relief. These can represent further significant tax savings.