UK non-doms moving to Singapore post-2025 reform: Documents required and templates

Since the UK abolished the remittance basis of taxation for non-domiciled individuals from April 2025, many UK non-doms have accelerated plans to relocate to Singapore, and the documentation needed spans both a UK tax exit and a Singapore tax residency application.

What changed in the UK

The pre-2025 non-dom regime allowed qualifying individuals to shelter foreign income and gains from UK tax if not remitted to the UK. That regime has been replaced with a residence-based system offering only a time-limited relief for new arrivals, after which worldwide income and gains, and in many cases worldwide estates for inheritance tax, fall within the UK net. For long-resident non-doms in particular, the practical effect is that remaining UK tax resident no longer shelters offshore wealth the way it used to.

Who this affects

UK-resident non-domiciled individuals with substantial offshore investment portfolios, family trusts, or business interests who previously relied on the remittance basis, and who are now weighing a genuine change of tax residency to Singapore rather than remaining UK resident under the new rules.

Documents required

A UK exit typically requires evidence of day-count compliance with the UK Statutory Residence Test for the year of departure, a formal split-year treatment claim if applicable, records supporting any UK inheritance tax exposure under the new long-term residence test (which looks at years of UK residence rather than domicile), and documentation of offshore trust structures reviewed against the new rules. On the Singapore side, the relevant filings are the Employment Pass or other pass application supporting physical relocation, a Singapore tax residency assessment (generally met by spending 183 days or more in a calendar year in Singapore, or through other IRAS tests), and updated KYC documentation for any Singapore private bank or family office structure being established.

Numerical specifics

Singapore has no capital gains tax, no inheritance tax and no tax on most foreign-sourced income received by individuals, in contrast to the UK’s new regime. The UK’s temporary repatriation facility and four-year foreign income and gains relief for genuinely new arrivals to the UK are the closest remaining reliefs to the old remittance basis, but they do not help a departing non-dom who has already used up years of UK residence.

Step-by-step process

1. Model UK exit tax exposure, including inheritance tax under the new long-term residence test, before finalising a departure date.
2. Restructure or review offshore trusts in light of the UK’s revised treatment of settlor-interested trusts.
3. Secure the appropriate Singapore pass (Employment Pass, ONE Pass, or a family office-linked pass) to support genuine physical relocation.
4. Establish Singapore tax residency by meeting the day-count or other IRAS tests in the year of arrival.
5. Update banking, trust and family office documentation to reflect the new country of residence.

Common mistakes and gotchas

A common and costly mistake is assuming that simply spending fewer days in the UK is sufficient without properly severing UK ties recognised by the Statutory Residence Test, such as available accommodation or family connections. Another is underestimating the new UK inheritance tax long-term residence test, which can continue to apply to a former UK resident’s worldwide estate for a number of years after departure, depending on how long they were UK resident beforehand.

Related guides

See our companion piece UK non-doms moving to Singapore post-2025 reform: Eligibility and requirements checklist and UK non-doms moving to Singapore post-2025 reform: Costs and fees breakdown for the practical budget involved. For the personal tax filing side of settling in Singapore, see Personal Tax Filing for SME Owner-Directors: Documents Required and Templates. Families comparing Singapore against other wealth-planning jurisdictions should also read Singapore Trusts vs Jersey and Guernsey Trusts: A Comparison for Families Structuring Cross-Border Succession.

FAQs

Does moving to Singapore immediately end UK tax residence? No, UK tax residence is determined by the Statutory Residence Test’s day-count and connecting-factor rules, not simply by acquiring a new home abroad.

Can UK inheritance tax still apply after I become Singapore tax resident? Potentially yes, for a period, under the new long-term residence test, which looks at the number of years a person was UK resident rather than their domicile status.

Is Singapore’s tax system genuinely more favourable for non-doms? Singapore does not tax most foreign-sourced income received by individuals and has no capital gains or inheritance tax, which is materially different from the UK’s post-2025 residence-based regime, though each family’s position depends on their specific structures.

How long does it take to establish Singapore tax residency? Generally this follows from spending 183 days or more in Singapore in a calendar year, though IRAS also applies other tests in specific circumstances.

Do I need to restructure my UK trusts before moving? This depends heavily on individual facts and should be reviewed with cross-border tax counsel before relocation, since the new UK rules changed the treatment of settlor-interested offshore trusts.

Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Little Big Employment Agency (EA Licence 19C9750) works with a panel of immigration and employment law firms; this article is general information, not legal advice.