Residence and Domicile
Updated on 7 February 2019
This section of the website covers the following topics:
- Why are residence and domicile important? – this section explains why you need to know your residence and domicile status for UK tax purposes;
- What is residence? – this explains what residence means;
- When is someone resident in the UK? – this section details the rules for determining residence status;
- What if I only visit the UK? – we consider whether or not a short visit to the UK will mean you are resident here;
- What is split year treatment? – this section explains the special rules for split year treatment and conditions that must be met;
- What is domicile? – this section explains the meaning of domicile;
- Where am I domiciled? – we explain the three different types of domicile and how they are determined, so you can work out where you are domiciled for UK tax purposes;
- How are foreign income and gains taxed? – this section explains the two different methods of taxation possible under UK law – the arising basis and the remittance basis;
- What is a remittance? – we explain what counts as bringing foreign income and gains into the UK;
- Do I have to complete a tax return? – this section explains when your residence and domicile status mean that you have to complete a Self Assessment tax return;
- Does the remittance basis apply to tax credits? – we explain how the tax system and the tax credits and benefits system for treat foreign income differently;
- What is dual residence? – this section explains the meaning of dual residence;
- What if I am liable to tax in two countries on the same income? – we explain how double taxation relief works in this situation.
For a simpler overview, why not check out our easy-to-digest factsheets?
Alternatively, our basic tax guide for migrants can be found on our page Guides and factsheets.