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Non-UK Domicile Status

Learn the key implications that non-specialists should understand

A majestic view of the famous Millennium Bridge in London with people walking across it

A half-day course presented in a virtual class from 9:30am to 1:00pm UK time

Statutory Residence Test

  • Automatic overseas residence
  • Automatic UK residence
  • ‘Sufficient ties’ tests
  • Split-year treatment
    • Including case study
  • Temporary non-residence

Domicile status

  • Domicile of origin
  • Domicile of dependency
  • Domicile of choice
  • Changing one’s domicile status
    • How to do it
    • Key cases

Key tax issues

  • Overview of impact of residence and domicile status for income tax, CGT and inheritance tax (IHT).
  • Situs (location) of assets
  • Remittance basis for non-doms
    • Remittance basis charge
    • Availability of allowances
    • Case study
  • ‘Mixed’ bank accounts
  • Excluded property trusts
  • IHT rules for mixed domicile spouses / civil partners
  • How all UK residential property now potentially falls within the IHT net
  • Finance (No.2) Bill 2023 anti-avoidance concerning share exchanges in close companies

Deemed domicile status

  • Long-term residents
  • Formerly domiciled residents

Impact of deemed domicile status, including

  • Loss of remittance basis
  • Option to rebase assets to April 2017 values for CGT

 Double tax relief

  • Foreign tax credit relief
  • Special withholding taxes

Our non-UK domicile status course trainer is a Chartered Accountant who qualified with PwC in 1988, spending his last 18 months there in the Tax department. In 1989 he joined a leading financial training company as a tax tutor. Since 1992, he has been self-employed as a Professional Tutor and Training Consultant, specialising in tax update courses for accountants, lawyers and investment managers.

Our trainer writes regularly for Tax Insider.

This non-UK domicile status course will show you the key UK tax implications of being non-UK domiciled, as well as discuss how residence and domicile status are determined. It is aimed at non-specialists so will not cover advanced planning.

  • Our trainer is a Chartered Accountant with over 30 years of experience in tax training.
  • Key cases will be covered.
  • Many practical scenarios will be discussed.
  • Several short case studies are included.

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.

  • Excellent course content and trainer very clear in explanations
  • The Presenter has a manner I find enjoyable to listen to.
Number of places:

£ 695.00

Discounts available:

  • 2 places at 30% less
  • 3 places at 40% less
  • 4 places at 50% less
  • 5 places at 55% less
  • 6+ places at 60% less
  • Select the number of course places and dates to automatically calculate the discount
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