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Domicile is a complex concept of general law and is based at least partially on case law. In most cases it belongs to the country of your and your father’s birth. You can retain the domicile of your country of origin even after you become UK resident.

Your domicile of origin will remain the same unless you make the change by requesting to obtain a domicile of your choice. This is complicated matter and will require you to cut all ties with country that was your original domicile.

How you are taxed in the UK is one of the factors that relate to your domicile. If your domicile belongs to any other country but the UK you are known as non-domicile or non-dom.

In general, those who are resident and domiciled in the UK will pay tax in the UK on their worldwide income and gains as they arise.

If you are a tax resident in the UK non-dom status gives you some tax benefits, like an opportunity to use remittance basis and pay your taxes only on income and gains received in the UK or remitted to the UK. Please see the section on remittance basis which explains this subject in more detail.

Deemed Domicile

As of 5th April 2017 the new legislation came in force and now you will be given a deemed domicile for all tax purposes if you have been UK resident for 15 out of last 20 years.

You will not be able to benefit from the remittance basis as of year 16 (resident for 15 out of the previous 20 tax years) of your tax residence. Instead, you will be subject to the UK tax on all worldwide income and gains on an arising basis. You will also be liable to UK inheritance tax on your worldwide assets, which is currently at 40% with free tax allowance for £325,000.

To discuss your requirements, please contact our specialists or call us on +44 (0)203 490 41 21.

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