Claiming non-domicile status
For the latest New Development, see ND.2620.
Non-UK domicile status must be declared on the individual's annual self assessment tax return. UK deemed domicile status, where applicable after 5 April 2017, must be declared in the same way. For a discussion of the concept of domicile, see E6.300A. For a discussion of the deemed domicile rules, see E6.323B.
The individual should complete the residence, remittance basis etc (SA109) supplementary pages to the SA100 tax return. HMRC will only consider an individual's domicile where this is relevant to an immediate tax liability (such as the remittance basis of taxation for foreign income and gains). HMRC will not consider domicile for a future liability, such as inheritance tax on non-UK situated assets when the individual dies.
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