Residence and domicile issues
This section of the website provides information for serving personnel, veterans, their families and their advisers on residence and domicile issues that relate specifically to the armed forces.
There is general information on residence and domicile in the ‘migrants and tax section’ of the website. There are some special rules that relate to armed forces personnel and their families, which we cover here.
- Residence and domicile for armed forces – this section looks at the residence rules for serving personnel, including tax and National Insurance contributions issues.
- Residence and domicile for spouses and family – this section looks at the residence rules for the spouses and family of serving personnel, including tax issues and the effect on tax allowances.