Residence and domicile
Updated on 6 April 2022
- 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 what residence means
- When is someone resident in the UK?
The rules for determining residence status
- What if I only visit the UK?
We consider whether 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 – we explain 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