Domiciled and Non-Domiciled

Every person has a domicile. You can only have one domicile at a time, and your domicile is not necessarily the same as your nationality, citizenship, or residence status. Determining your domicile can be complex. There are three types of domiciles: origin, choice, and dependence.

Being Deemed Domicile in the UK

You have a deemed domicile, regardless of your actual domicile – you will be deemed domicile in the UK if either of the following conditions are met:

A – You were born in the UK and have the UK as your domicile of origin*, and you are a resident in the UK (17/18 or later years).

B – You were a UK resident for at least 15 out of the 20 tax years immediately before the relevant tax year.

If you are deemed domicile in the UK, then the same UK tax rules as for UK domiciled individuals will apply to you. You are therefore not seen as non-domiciled for tax purposes.

Why is your domicile important?

Your domicile plays an important role in determining your liabilities for income tax, capital gains tax and inheritance tax.

With the help of our experts, we can help and assist with determining your domicile status and we can also help to calculate if you will be better off paying tax on the remittance or the arising basis.