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High Net Worth Individuals Rules

The High Net Worth Individuals Rules set out the provisions which affect individuals who wish to apply for special tax status.

These Rules run in parallel to the Residents Scheme Regulations as amended.

The following are detailed guidance notes on these new provisions:

  1. Guidance Notes on High Net Worth Individuals Rules;
  2. Guidance Notes on the amendments to the Resident Scheme Regulations; and
  3. Guidance Notes to Authorised Mandatories

Any further queries not covered by these notes can be sent by email to

Application forms and other documents requested in connection with these Rules are available under the heading Forms. eGovernment Survey