Residence and domicile

We only need to complete the information on the residence and domicile pages of your tax return if it is relevant to your tax liability.

 

Domicile

 

This is only relevant if you are not domiciled in any part of the UK and you may want to claim the remittance basis. Unless that is the case, your domicile is not relevant to your tax liability. Domicile should not be confused with residence, which is completely different.

Resident in the UK?
 

The residence rules are complex. If you think you may not be resident in the UK, you should discuss this separately with us, if you have not already done so.

 

Where else are you resident?

 

It is possible to be resident for tax purposes in several different countries at the same time, or none.

Consequently, whether or not you are resident for tax purposes in the UK, you may also be resident for tax purposes in another country. This is normally only relevant to your UK tax affairs if you are claiming double tax relief. For example, you are normally only entitled personal allowances if you are UK resident, or if you are a national of an EU state. If you are none of those, you may be entitled to personal allowances under a relevant double tax treaty, and in such a case, it is relevant if you were resident for tax purposes in another country.

If you are certain that you are resident for tax purposes in another country (which is not the same as just living there) and you think it may be relevant, please state what that is in the “other information” box, although we will only include the details in your tax return if it is relevant. HMRC may require a certificate to that effect from the overseas tax authority.

 

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