Establishing someone's domicile status is often not straightforward, as it can involve knowing a lot about their past and future intentions. In addition, specific non-UK individuals can be treated as "deemed UK domiciled" for tax purposes.
This course will assume no prior knowledge of the topic. After outlining how an individual's UK residence status is established, we will discuss, concerning cases, how an individual's domicile is determined. We will then explain the critical tax impacts of non-UK domiciled individuals tax status and deemed UK domicile tax 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 briefly examine how relief for foreign taxes is given in the UK.
Note that only UK tax residency rules will be discussed, not the tax law in other jurisdictions.