UK non-doms moving to Singapore post-2025 reform — Step-by-step walkthrough

UK non-doms moving to Singapore post-2025 reform face a transformed landscape. From 6 April 2025 the United Kingdom abolished the remittance basis and the non-domicile concept, replacing it with a residence-based four-year foreign income and gains regime. For those relocating to Singapore, the territorial system here is increasingly attractive. This walkthrough explains the changes and the practical planning points. It is general information, not legal or tax advice.

Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.

What changed in the 2025 UK reform

The UK abolished the long-standing remittance basis of taxation for non-domiciled individuals from 6 April 2025. In its place is a new four-year foreign income and gains (FIG) regime for individuals who become UK tax resident after a period of non-residence. The concept of domicile, which previously sheltered overseas income and inheritance, no longer drives income-tax and capital-gains outcomes in the same way.

The four-year FIG regime

Under the new regime, eligible new arrivals to the UK can claim relief on foreign income and gains for their first four years of UK residence, provided they were non-resident for the preceding ten years. After four years, worldwide income and gains become taxable in the UK in the normal way. This sharply shortens the window of favourable treatment compared with the old remittance basis.

Why Singapore appeals to UK non-doms moving to Singapore

Singapore taxes individuals on a territorial basis, so foreign-sourced personal income received by residents is generally exempt, and there is no capital gains tax and no inheritance tax. For individuals who previously relied on non-dom status, relocating to Singapore can restore much of the shelter the UK reform removed, while providing a stable, well-regulated base in Asia.

Breaking UK residence cleanly

Leaving the UK tax net depends on the Statutory Residence Test, which counts days of presence and ties to the UK. Individuals moving to Singapore should plan their departure date, track UK days carefully, and consider split-year treatment for the year of departure. A poorly managed exit can leave someone UK-resident for a further year and exposed to worldwide taxation.

Inheritance tax and the new residence basis

The reform also moves UK inheritance tax towards a residence-based system, with long-term UK residents potentially remaining within the IHT net on worldwide assets even after leaving, subor to a tail period. Anyone with significant assets should review their estate-planning structures, including trusts, before and after the move, because settlements created under the old rules may now be treated differently.

Practical steps for the move

Plan the timing of income and gains around the UK departure, secure the appropriate Singapore pass and tax residency, review trust and company structures for both UK and Singapore consequences, and take coordinated advice in both jurisdictions. The interaction between the UK exit and Singapore arrival is where most value is preserved or lost.

Official sources

Always confirm current rules and fees against the primary sources: www.iras.gov.sg, www.mas.gov.sg, www.cpf.gov.sg.

Related guides

FAQs

What replaced the UK non-dom regime?
From 6 April 2025 the remittance basis was abolished and replaced by a four-year foreign income and gains regime for new UK residents.

Why move to Singapore after the reform?
Singapore taxes individuals territorially, generally exempts foreign-sourced personal income, and has no capital gains or inheritance tax.

How do I stop being UK tax resident?
Residence is determined by the Statutory Residence Test based on days and ties; careful planning of the departure date and UK days is essential.

Does UK inheritance tax still apply after I leave?
Potentially. The reform moves IHT to a residence basis, and long-term UK residents may stay within the net for a tail period after departure.

Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Little Big Employment Agency (EA Licence 19C9790) works with a panel of corporate and employment law firms; this article is general information, not legal advice.

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