Corporate re-domiciliation

This consultation seeks views on the introduction of a UK re-domiciliation regime, which would make it possible for companies to re-domicile and therefore easier to relocate to the UK.

The UK is a competitive, global hub for business and is home to one of the world’s leading financial centres. This mechanism will allow companies to take advantage of its world-class infrastructure and skills, while promoting jobs, innovation and investment in the UK.

In this consultation, we set out our proposals and seek views on:

• the advantages of enabling companies to re-domicile
• the level of demand that exists, among which types of companies and sectors
• the appropriate checks and entry criteria
• the merits of establishing an outward re-domiciliation regime
• any tax implications associated with the introduction of a re-domiciliation regime