Establishing someone’s domicile status is often not straightforward, as it can involve knowing a lot about both their past and their future intentions. In addition, certain non-UK domiciled individuals can be treated as “deemed UK domiciled” for tax purposes.
This non-UK domicile status course will assume no prior knowledge of the topic. After outlining the way that an individual’s UK residence status is established, we will discuss, with reference to cases, how an individual’s domicile is determined. We will then explain the key tax impacts of both non-UK domiciled status and deemed UK domicile status, including matters such as remittance basis, the problems with ‘mixed’ bank accounts and special inheritance tax rules that apply for mixed domicile marriages.
Finally, we will look briefly at how relief for foreign taxes is given in the UK.
Note that only UK tax rules will be discussed, not the tax law in other jurisdictions.