Residence and Domicile
Updated on 30 December 2020
This part covers the following topics:
- Why are residence and domicile important?
Find out why you need to know your residence and domicile status for UK tax purposes
- What is residence?
Explore hat residence mean
- When is someone resident in the UK?
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?
The rules for split-year treatment.
- What is domicile?
Find out the meaning of domicile.
- Where am I domiciled?
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?
The two different methods of taxation possible under UK law – the arising basis and the remittance basis;
- What is a remittance?
What counts as bringing foreign income and gains into the UK
- Do I have to complete a tax return?
We explain 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?
How the tax system and the tax credits and benefits system treat foreign income differently
- What is dual residence?
Find out the meaning of dual residence;
- What if I am liable to tax in two countries on the same income?
How double taxation relief works in this situation.