In July 2015, George Osborne announced measures to reduce the availability of non-domicile status to those living a substantial amount of time in the UK. These measures are effective from April 2017, and will affect any person who has been resident in the UK for more than 15 of the previous 20 years – they will be deemed to be domiciled in the UK for tax purposes.In addition, individuals, who are born in the UK, to UK domiciled parents, will no longer be able to claim non-domiciled status whilst they are resident in the UK from April 2017. This measure is intended to prevent those with the most significant links to the UK from returning here from abroad and claiming non-dom status. Non-doms that wish to retain access to the remittance basis of taxation must pay an additional sum in addition to the tax on any income or gains remitted. This sum is known as the Remittance Basis Charge (RBC). The RBC charge for individuals who have been UK resident for at least 7 of the last 9 years is £30,000. The charge for individuals who have been resident in the UK for at least 12 of the last 14 years is £60,000.The £90,000 RBC that was payable by individuals who had been resident in the UK for at least 17 of the last 20 tax years is no longer available from the new tax year as under the new rules these non-doms will be deemed domiciled in the UK for tax purposes.The government had also announced that provisions would be put in place to ensure that income and gains arising in overseas trusts created by foreign domiciled persons before they become deemed domiciled under the new rules will not be taxed if they are retained in the trust or its underlying entities. Some of these provisions are included in the recently published Finance Bill. Due to time constraints some further changes including the recycling rule will be delayed and included in a future Finance Bill giving some respite to non-doms until at least April 2018.