Residence and domicile issues

Residence

Residence is a complex subject. The terms residence and ordinary residence are not defined in the Taxes Acts. HMRC guidelines about their meanings are largely based on rulings of the courts.

HMRC Residency provides specialist advice to HMRC offices on the residence and ordinary residence status of individuals for UK income tax and capital gains tax purposes.

HMRC Residency also provide general guidance to both HMRC offices and members of the public on the liability to UK income tax and capital gains tax of individuals who are not resident in the UK.

Further information can be obtained by telephoning the HMRC Residency helpline.

Domicile

Domicile is a concept of general law. There are many factors which affect domicile but some of the main points are given in the booklet IR20. Broadly speaking, you are domiciled in the country where you have your permanent home. Domicile is distinct from nationality or residence. You can only have one domicile at any given time.

HMRC Residency provides specialist advice to HMRC offices on the domicile of individuals where it is material to the calculation of the individual's UK income tax or capital gains tax liabilities.

You should contact your own Tax Office if you have any queries on your domicile position.

However, all enquiries in connection with domicile and Inheritance Tax are dealt with separately at Capital Taxes Office.