For the latest New Development, see ND.2620.
For a discussion of the concept of domicile, see E6.300A.
Whether an individual is or is not domiciled in the UK is generally only relevant if they have either foreign income or foreign capital gains arising during a tax year. If an individual does not have foreign income or foreign capital gains, then their domicile status has no bearing on their UK income tax or capital gains tax position.
The
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