Our site uses cookies

I agree Our site saves small pieces of text information, called “cookies” on your device. Find out more in our cookie policy. You can disable the usage of cookies by changing the settings of your browser. By continuing to browse the site you are agreeing to our use of cookies.

Outline Guide to Residence and Domicile in the UK

An individual’s exposure to UK tax depends on his tax residence status and domicile (including deemed domicile). 

  • Residence is relevant to income tax and capital gains tax.
  • Domicile is relevant to income tax, capital gains tax and inheritance tax.

These terms are explained in detail in the attachment below.

File Attachment

Download

Outline Guide to Residence and Domicile in the UK - 338.9 KB

Related Expertise