Residence and domicile: Frequently Asked Questions (FAQs)

Please note: The FAQs and corresponding answers presented here relate to the final legislation as contained in Finance Act 2008.

Contents

• Alienation
• Arising basis
• Day counting
• Disclosure
• Domicile status
• General
• Non-resident trusts
• PAYE
• Personal allowances
• Remittances
• The remittance basis and the £30,000 charge