Cookies on Pinsent Masons website

Our website uses cookies and similar technologies to allow us to promote our services and enhance your browsing experience. If you continue to use our website you agree to our use of cookies.

To understand more about how we use cookies, or for information on how to change your cookie settings, please see our Cookie Policy.

Domicile

The concept of  domicile (as opposed to residence) links individuals to a particular territory  as their ‘permanent home’ for the purpose of determining how UK tax law applies to them.  In recent years, the UK government have introduced measures making it harder for individuals to claim to be  non-UK domiciled, especially when they have been resident in the UK for a significant  number of years. 

Despite these measures, and new ones currently under consultation, the tax system that applies to non-UK domiciles remains very favourable for a number of years  after becoming resident in the UK, if  appropriate planning is undertaken prior to an individual's arrival in the UK.

How can we help?

We can advise individuals who are moving to the UK, on what steps they should take so they can take full advantage of the beneficial tax legislation in place for non-UK domiciled individuals.

We can also advise those individuals who are currently resident in the UK on how to maintain their non-UK domicile status and whether it is beneficial for them to claim the “remittance basis” of taxation.  

We can assist individuals with any enquiries in respect of their domicile status from HMRC.  

Read more about our Tax Investigations expertise.

Key Contacts