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