A non-domiciled individual is a person who is not considered to be a resident of the country in which they are currently living for tax purposes. Non-domiciled individuals are typically individuals who have a permanent home (known as a "domicile") in a different country and who are living in the UK on a temporary basis.

In the UK, non-domiciled individuals are taxed differently than UK-domiciled individuals. Non-domiciled individuals are only taxed on their UK-source income and gains, and they may be able to claim the "remittance basis" of taxation, which allows them to bring foreign income and gains into the UK without incurring a tax liability.

To qualify for non-domiciled status in the UK, an individual must have a domicile outside of the UK and must not have been resident in the UK for more than 15 of the past 20 tax years. Non-domiciled status is granted on a year-by-year basis, and individuals must reapply for non-domiciled status each year if they wish to continue claiming the remittance basis of taxation.

If you are a non-domiciled individual living in the UK, it is important to understand your tax obligations and to ensure that you are correctly reporting your income and gains to HM Revenue and Customs (HMRC). You may wish to seek advice from a tax professional to ensure that you are complying with the relevant tax rules and regulations.