bandA Brexit deal has been agreed in principle with the EU. Both the UK and the EU need to approve and sign the withdrawal agreement. They will then start to negotiate new arrangements. There would be a transition period to prepare for new rules.

The UK could still leave with no deal if the withdrawal agreement is not approved by 31 January 2020, or at the end of a transition period.

We have received several recent queries from EU citizens concerning the implications of the timing of their intended immigration to the UK in the event of no-deal Brexit.

What is the position if  I arrive after 31 October 2019?

EU citizens arriving after 31 October will have a transitional arrangement until 31 December 2020 either to apply for Temporary Leave to Remain (TLR) or to leave the UK by this date. A grant of TLR will allow the person to remain in the UK for 36 months from the date it is granted.

What is the position if I arrive before 31 October 2019?

EU citizens who settle in the UK before 2300 hours on 31 October 2019 are entitled to apply for pre-settled status under the EU Settlement Scheme (ESS). This gives the right to remain in the UK for 5 years from the date it is granted. Applications under ESS will be possible until 31 December 2020.

What will the position be after 31 December 2020?

After 31 December 2020, leave to remain in the UK will be granted only on the basis of a new points-based immigration system.

Time spent in the UK under TLR or ESS will count for the purposes of a future application for Indefinite Leave to Remain (ILR) under the new immigration system.

All of this may of course change in the event of a deal or further delay to Brexit. But, as things stand and if the plan is to stay for the long term, there is a potential advantage in settling in the UK on/before 31 October 2019.

Can I claim a non-dom status for tax after Brexit?

There are  NOT  implications generally  in terms of the availability of non-dom status for UK tax.

It remains necessary to establish the precise date of UK residency acquisition for tax purposes nevertheless.   This is the date in facts from which the potential benefits of non-dom status will be available .

There is to consider that preparatory non-dom tax planning should be ideally undertaken and implemented in advance of becoming UK resident.

There is also to mention here that non-doms contemplating obtaining ILR or naturalising as British citizens as a result of Brexit should exercise caution not to lose the non-doms benefit. Care must be taken that a foreign domicile of origin is not seen to have been displaced by the acquisition of a UK domicile of choice, as the benefits of non-dom status would then be lost.