Residence and domicile
Here, we cover the following topics:
- Why are residence and domicile important? – this page explains why you need to know your residence and domicile status for tax purposes.
- What is residence? – this explains what residence means and why it is important.
- What are the tax implications of residence? – we explain how you are taxed depending on your residence status.
- When is someone resident in the UK? – this page details the rules for determining residence status.
- What if I visit the UK? – we consider whether or not a short visit to the UK will mean you are resident here.
- What is split-year treatment? – this page explains the rules for split-year treatment and conditions that must be met.
- What is domicile? – this page explains the meaning of domicile.
- Where am I domiciled? – we explain the three types of domicile and how they are decided.
- How are foreign income and gains taxed? – this page explains the two different methods of taxation available – the arising basis and the remittance basis.
- What is remittance? – we explain what counts as bringing foreign income and gains into the UK.
- Do I have to complete a tax return? – this page explains when your residence and domicile status mean that you have to complete a Self Assessment tax return.
- Does the remittance basis apply to tax credits? – we explain the difference between the tax system and the tax credits and benefits system for foreign income.
- What is a double taxation agreement? – we explain what a double taxation agreement is and when it might apply.
- What is dual residence? – this page explains the meaning of dual residence.