Non-doms, who have not been in the UK long enough to acquire a deemed UK domicile – see below - can elect to be taxed on the remittance basis. This means that their foreign income and gains will only be taxable in the UK as and when they are remitted to the UK.
Any UK income, such as UK employment income and interest from UK bank accounts, and UK capital gains, such as gains realised on UK company shares or UK property, will be fully taxable as they arise.
If non-doms do not elect to be taxed on the remittance basis they will be taxable on their worldwide income and gains in the same way as a UK domiciled UK resident. There is an exception for those with foreign income less than £2,000 a year, to whom the remittance basis applies automatically.