HMRC were due to publish their latest consultation on UK domicile in Spring 2016 - and the long awaited consultation has now arrived.   To be fair to HMRC, the Brexit vote was probably keeping them fairly busy in May and June this year.  

However, even though the consultation was delayed, there is no intention to postpone the changes beyond April 2017.  Time is, therefore, running out for those who might be affected to set their affairs in order.  

For "non-doms" with mixed funds, there is only a short window in which they can clean up their mixed funds before the new rules bite and delay is not really an option.  It is always sad, as tax advisers, to have to tell a client that we could have helped six months ago but it is now too late.  

For residential property, the protection from UK inheritance tax of owning it through an offshore company will end in April.  So, once again it is time to review how best to own your UK home.  

The link below gives some of our thoughts on what you can, and should, be doing to prepare for the changes.  Even if the HMRC consultation was not published in the Spring, it is probably still a good time to do some spring cleaning.