{"id":6899,"date":"2026-10-23T14:00:29","date_gmt":"2026-10-23T12:00:29","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/royaume-uni-apres-le-non-dom-ce-qui-change-pour-un-francais\/"},"modified":"2026-10-23T14:00:29","modified_gmt":"2026-10-23T12:00:29","slug":"royaume-uni-apres-le-non-dom-ce-qui-change-pour-un-francais","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/royaume-uni-apres-le-non-dom-ce-qui-change-pour-un-francais\/","title":{"rendered":"Leaving France for the United Kingdom after the end of the non-domiciled status: what changes for a French person"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

The non-domiciled status was abolished in the United Kingdom on April 6, 2025; a system based solely on residence replaced it. A French citizen who moves there today avoids British tax on their foreign income and gains for a period of time. four years<\/b>, and his assets located outside the United Kingdom fall within the scope of British inheritance tax after ten years<\/b> of residence.<\/p>\n

The British advantage still exists, it is simply short-lived. Both deadlines, four years for income and ten years for inheritance, are set before departure, not after.<\/p>\n<\/div>\n

\u00ab"The non-domiciled status is over, so London is no longer worth it." We hear this from Lyon-based executives preparing to sell their company. The status has indeed been abolished, but its replacement allows for a four-year window, and the real constraint is no longer what one might think.<\/p>\n

1. What replaces non-dom: four years, then common law<\/strong><\/h2>\n

A scheme reserved for newcomers<\/strong><\/h3>\n

The old system allowed non-residents to choose to be taxed only on what they repatriated. It was repealed on April 6, 2025. The new foreign income and gains regime<\/b> (FIG, for foreign income and gains<\/i>) grants a 100% exemption on foreign-source income and capital gains during the first four years<\/b> of British tax residence, provided that they have not been a British tax resident for the previous ten years. A French citizen who has never lived in the UK qualifies.<\/p>\n

The four years are consecutive and cannot be carried over. The scheme is claimed in the UK annual tax return, source by source: your foreign dividends, for example, and not your interest. See also the FIG regime and the Inheritance Tax<\/a>.<\/p>\n

What the plan doesn't cover, and what it costs<\/strong><\/h3>\n

Wages for work performed abroad are excluded. They fall under the category of... system of days worked abroad<\/b> (Overseas Workday Relief<\/i>), extended to four years and capped at the lower of \u00a3300,000 or 30 % of total employment income.<\/p>\n

The exemption comes at a price: by claiming it, you lose income tax and capital gains tax allowances, as well as certain reductions related to marriage or disability. Exempt income is still counted towards the income considered for other benefits, such as subsidized childcare. For those with modest assets, foregoing the claim may be simpler.<\/p>\n

For the technician.<\/strong> FIG regime: reserved for "qualifying residents" as defined by the statutory residence test<\/i>, in their first four years of residence after at least ten years of non-residence; application by declaration Self Assessment<\/i> ; Foreign employment income excluded (HMRC guidance "Check if you can claim the 4-year foreign income and gains regime"). UK residence: the residency test<\/a>.<\/p>\n

2. The real deadline: ten years and inheritance taxes<\/strong><\/h2>\n

Your home address is no longer important; the length of residence is.<\/strong><\/h3>\n

Since April 6, 2025, British inheritance tax (Inheritance Tax<\/i>) depend on the length of residence, plus the place of residence. You become long-term resident<\/b> If you have been a UK resident for at least ten of the previous twenty tax years, your worldwide assets, including those in France, are subject to taxation. Until this threshold is reached, only your UK assets are subject to taxation. The rate is 40% of the value of assets exceeding \u00a3325,000, a threshold raised to \u00a3500,000 if the main residence is for your children or grandchildren.<\/p>\n

Leaving doesn't set you free immediately.<\/strong><\/h3>\n

Exiting the field is not immediate: the duration of exposure after leaving depends on the accumulated years of residence.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Years of British residence (over the last 20)<\/th>\nYears of non-residence before leaving the field<\/th>\n<\/tr>\n<\/thead>\n
13 or less<\/td>\n3<\/td>\n<\/tr>\n
14<\/td>\n4<\/td>\n<\/tr>\n
15<\/td>\n5<\/td>\n<\/tr>\n
16<\/td>\n6<\/td>\n<\/tr>\n
17<\/td>\n7<\/td>\n<\/tr>\n
18<\/td>\n8<\/td>\n<\/tr>\n
19<\/td>\n9<\/td>\n<\/tr>\n
20<\/td>\n10<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

After ten consecutive years of non-residence, the status is lost, even upon return. An eight-year stay without prior residence excludes foreign assets; fourteen years of non-residence maintains it for four years after departure.<\/p>\n

For the technician.<\/strong> Article 6A of the\u2019Inheritance Tax Act 1984<\/i> : long-term resident if resident for at least 10 of the previous 20 tax years; departure after 10 consecutive years of non-residence, or after the number of years in the table (3 to 10); a split tax year (split year<\/i>) counts as a full year of residence (Inheritance Tax Manual<\/i>, IHTM47020). The UK Finance Act 2026 reformed relief on business and agricultural property; it does not change the long-term residency rule (ten out of twenty years) in section 6A.<\/p>\n

3. What France keeps, what the conventions distribute<\/strong><\/h2>\n

The British system eliminates British tax, not French tax at source.<\/strong><\/h3>\n

Those who leave poorly planned discover this too late: the FIG exemption works against the British tax authorities, not against the French tax authorities. The Franco-British convention, signed on June 19, 2008, and in force since December 18, 2009, leaves France with several advantages:<\/p>\n