Residence and Domicile

13 September 2019

Where you are resident and where you are domiciled affects how much UK tax you pay.

Tax legislation in the last four years has seen significant changes as the Government tries to widen the scope of what can be taxed within the UK, particularly with non-domiciled individuals, or 'non-doms'.

Most non-doms in the UK are wealthy individuals and the tax at stake is sizeable.  However, the numbers of non-doms are falling due to the tax legislation changes which make their status in the UK less attractive and also due to political issues.

UK residency is determined by the statutory residence test.  One component of the test is the number of days spent in the UK, over 183 days and you are usually a UK resident.  However, this calculation is not as straightforward as it sounds.

Read our Residence and Domicile article for more information.  However for more in-depth advice about your tax status please give us a call.

HMRC Website: https://www.gov.uk/government/collections/residence-domicile-and-remittance-basis-manual-rdrm