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Domicile Status
Domicility is a common law concept not restricted to tax. However, domicile status is fundamental to UK tax planning for expatriates.
Domicile is more permanent than residency. You are generally domiciled where you were born and raised – this is called your domicile of origin. Under UK law, your domicile of origin is inherited from your father.
If your family relocated while you were a minor, then you may have acquired a new domicile of dependency.
You will keep your domicile of origin or dependency unless you deliberately take up a new domicile of choice. Even if you remain in the UK for many years, acquire a British passport or purchase UK property, you will remain a non-UK domicile unless you formally notify the Inland Revenue that you plan to remain here for the rest of your life. This is different to ordinary residence status, which has a three-year rule.
Your domicile status is determined and reported on a P86 Arrival in the UK form, DOM1 form and annual Self Assessment Tax Return. Our tax advisors can assist you in preparing these forms.
Note that for Inheritance Tax purposes only you are deemed to be UK domiciled if you are resident in the UK for 17 out of the past 20 tax years. So if you plan to be here a while, we advise you to undertake estate planning.
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Dynamic Management Solutions Limited is a company registered in England and Wales with company number 3652783
and whose business address and registered office is 8 Quarles Park Road, Chadwell Heath, Essex RM6 4DE
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