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.