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Residence and domicile

Expert commentary and practical guidance from ICAEW related to residence and domicile in the UK personal tax regime, including offshore investments.

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TAXguide 04/18: Residence and domicile

In TAXguide 04/18 Lisa Spearman provides an introduction to the taxation issues which may be in point when considering the non UK aspects of a client’s affairs. Read a summary here, Tax Faculty members can download the full guide.
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TAXguide 20/21: Treatment of loans secured on foreign income or gains by remittance basis users

This guide highlights a change in HMRC’s approach to the treatment of loans made to remittance basis users where assets of the borrower are held by the lender. This TAXguide has been prepared jointly with STEP and the Chartered Institute of Taxation.
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TAXguide 02/21: Deemed domicile changes - trust protections

Guidance from ICAEW, STEP, and the CIOT to highlight practical issues and uncertainties in the statutory provisions for trust protections introduced by Finance (No 2) Act 2017. This guide is formed of notes prepared by the professional bodies covers issues, such as: de minimis, guarantees, property management and offshore income gains.
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Determining domicile as a preliminary issue

Andrew Cockman reviews the continuing litigation by Epaminondas Embiricos concerning the point at which a taxpayer’s domicile should be established in the litigation process.
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Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.

TAXguide 20/21: Treatment of loans secured on foreign income or gains by remittance basis users
  • Technical release
  • 22 Dec 2021
This guide highlights a change in HMRC’s approach to the treatment of loans made to remittance basis users where assets of the borrower are held by the lender. This TAXguide has been prepared jointly with STEP and the Chartered Institute of Taxation.
TAXguide 08/21: COVID-19: Displaced expatriate employees
  • Technical release
  • 30 Mar 2021
This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic. This TAXguide replaces TAXguide 06/21 which predated HMRC’s reply on social security contributions.
TAXguide 03/21: Deemed domicile changes - trust protections and OIGs
  • Technical release
  • 01 Feb 2021
Guidance from ICAEW, STEP, and the CIOT to highlight a key issue with respect to the trust protections as introduced by Finance (No 2) Act 2017. This guide focuses on the situation where the settlor is deemed UK domiciled only under the 15-year rule and offshore income gains arise directly to the non-UK resident trust.
TAXguide 02/21: Deemed domicile changes - trust protections
  • Technical release
  • 01 Feb 2021
Guidance from ICAEW, STEP, and the CIOT to highlight practical issues and uncertainties in the statutory provisions for trust protections introduced by Finance (No 2) Act 2017. This guide is formed of notes prepared by the professional bodies covers issues, such as: de minimis, guarantees, property management and offshore income gains.
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Features and articles

Budget updates on manifesto commitments
  • Article
  • 30 Oct 2024
The government has provided updates on some of the key measures included in the Labour Party’s general election manifesto, including the taxation of “non-doms” and charging VAT on services provided by private schools.
Panel supports UK re-domiciliation regime
  • Article
  • 14 Oct 2024
The panel set up by the previous government to explore a possible UK re-domiciliation regime has outlined how the regime could work and the tax, accounting and insolvency legislation that may be needed.
Exclusive Cryptoassets: international tax issues
  • Article
  • 03 Oct 2024
In the second of a series of articles on cryptoassets, members of ICAEW’s digital assets working party explain the key international tax considerations for individuals holding cryptoassets and for cryptoasset businesses.
Non-doms asked to check 2022/23 tax returns
  • Article
  • 30 Sep 2024
HMRC is asking individuals who are not UK-domiciled (non-doms) and are long-term UK residents to check if they should have paid the remittance basis charge for 2022/23.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Residence and domicile
  • eBook chapter
  • 2024
  • Nigel Eastaway, Jacquelyn Kimber, Ian Richards
  • Tax Advisers Guide to Trusts
Guidance for tax advisers on residence and domicile issues relevant to the taxation of trusts.
Exclusive Domicile
  • eBook chapter
  • 2024
  • Chris Erwood, Stephen Howe, Mark McLaughlin, Iris Wünschmann-Lyall
  • Inheritance Tax
Practical overview of the implications of a person’s domicile status for inheritance tax (IHT) purposes. Covers ‘elective’ and ‘deemed’ domicile.
Exclusive Land and property
  • eBook chapter
  • 2024
  • Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall
  • Capital Gains Tax
Expert commentary on the current capital gains tax legislation related to the taxation of land and property in the UK.
Exclusive Residence and domicile
  • eBook chapter
  • 2024
  • Robin Vos
A chapter examining the taxation implications of domicile, and of the residence position of individuals, trustees, personal representatives, and partnerships.
Exclusive CGT – offshore trusts
  • eBook chapter
  • 2024
  • Robin Vos
A chapter on the CGT treatment of offshore trusts, within this textbook providing readers with an understanding of the law relating to all areas of UK taxation.
Exclusive Non-residents
  • eBook chapter
  • 2024
  • John Hiddleston
  • Income Tax
A full chapter on residence status rules and double taxation relief in relation to UK income tax.
Exclusive Non-resident CGT and UK land
  • eBook chapter
  • 2024
  • Mark McLaughlin, Rebecca Sheldon, Sarah Squires
  • Tax Planning
A chapter on taxation relevant to non-resident investors in UK land, highlighting tax planning opportunities and potential pitfalls.
Exclusive Tax planning for the non-resident and non-domiciled
  • eBook chapter
  • 2024
  • Mark McLaughlin
  • Tax Planning
A chapter on tax planning for the non-resident and non-domiciled, highlighting tax planning opportunities and potential pitfalls.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive The overseas dimension
  • eBook chapter
  • 2024
  • Lesley King
  • College of Law Publishing
A chapter examining the criteria for ascertaining whether a person is resident or domiciled in the UK, and the tax effects of one's residence or domicile status. The author also provides a brief introduction to the residence of trustees and associated tax consequences.
Exclusive Residence and domicile
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • Kogan Page
  • The Telegraph Tax Guide
A chapter covering the concepts of residence and domicile, and their respective implications for an individual’s liability to Income Tax, Capital Gains Tax, and Inheritance Tax in the UK. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive Overseas aspects of taxation
  • eBook chapter
  • 2021
  • Malcolm James
  • Spiramus
This chapter summarises the tests of residence and domicile for tax purposes, as well as double taxation arrangements and personal allowances.
Exclusive Capital Gains Tax
  • eBook chapter
  • 2021
  • Malcolm James
  • Spiramus
An overview of Capital Gains Tax, covering: exemptions; residence and domicile; annual exemption and losses; capital gains tax rate; disposal consideration; date of disposal; allowable costs; married couples; disposal to connected parties; part disposals and shares.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Markel Tax FAQs

Questions and answers on UK tax issues and trends provided by Markel Tax, for eligible member.

Exclusive Country of tax residence
  • Helpsheets and support
  • 10 Feb 2022
FAQ on establishing which country a client, who is resident in two countries, can claim tax residence.
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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on residence and domicile. A selection of recent books on this topic is set out below.
Tax advisers' guide to trusts, 7th ed.
  • Library book
  • 2024
  • J. Kimber, J. Bell
  • Bloomsbury Professional
A guide to the UK tax rules applicable to trusts, the resultant tax liabilities of trustees, settlors and beneficiaries, and the ways in which those liabilities may be reduced. Topics covered include the main types of private trusts and the rules that apply to them, residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts.
Clarke's offshore tax planning 2024-25: foreign domiciliaries
  • Library book
  • 2024
  • D. Lawrance, C. Harrison
  • LexisNexis
An annual reference work for lawyers, accountants and other professionals who advise non-UK domiciled clients on UK taxation, or need to navigate the complex rules on the UK tax treatment of non-UK domiciled individuals and structures created by them.
Advising British expats: tax compliance and planning, 2024-25
  • Library book
  • 2024
  • J. Connolly
  • Claritax
This annual work provides in-depth coverage of residence, domicile, and double taxation matters, focusing on how UK taxes (such as income tax, CGT, NIC, IHT, etc.) impact expatriates.
Tolley's expatriate tax planning, 2024-25
  • Library book
  • 2024
  • A. Sullivan
  • LexisNexis
A practical guide to the income tax and NIC treatment of UK individuals working abroad and foreign nationals working in the UK. Planning tips and worked examples are included throughout.
Taxation of non-residents and foreign domiciliaries, 2024-25
  • Library book
  • 2024
  • J. Kessler
  • Key Haven
The latest edition of this multi-volume work provides a very thorough analysis of the taxation of foreign domiciliaries, the taxation of non-residents on UK income and assets, and the taxation of UK residents on foreign income and assets. The Library also holds the previous edition (catalogued separately).
Residence: the definition in practice, 5th ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax
A guide to how the statutory residence test (SRT) is applied in practice. The test is most relevant to income tax and capital gains tax, but in some circumstances may also apply for inheritance tax and corporation tax purposes.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Representations

ICAEW REP 064/24 Carried Interest call for evidence
  • Representation
  • 30 Aug 2024
  • PDF (293kb)
A representation dated 30 August 2024 to a consultation published by HM Treasury on 29 July 2024.
ICAEW REP 091/22 Hybrid and distance working OTS review
  • Representation
  • 31 Oct 2022
  • PDF (400kb)
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
ICAEW REP 95/21 Autumn Budget 2021 representations - Building a modern tax system
  • Representation
  • 04 Oct 2021
  • PDF (248kb)
A response dated 5 October 2021 to a consultation published by HMT on 30 September 2021, including ICAEW’s Tax Faculty customary pre-Budget letter to the Financial Secretary to the Treasury. It calls for the acceleration of work to build a modern tax system, while urging a “manageable pace” of transition, it cautions against implementing tax changes without consultation, such as the new Health and Social Care Levy.
ICAEW REP 52/19 Capital gains tax: private residence relief: changes to ancillary reliefs
  • Representation
  • 21 May 2019
  • PDF (204kb)
A response dated 20 May 2019 to a consultation published by HMRC on 1 April 2019.
ICAEW REP 49/19 Stamp duty land tax: non UK resident surcharge
  • Representation
  • 07 May 2019
  • PDF (270kb)
A response dated 6 May 2019 to a consultation published by HMRC on 11 February 2019.

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Tax on your UK income if you live abroad
  • Website
  • GOV.UK
Guidance providing an overview of taxable income, including rental income and selling or inheriting assets. It discusses personal allowances, tax reliefs available and how to claim tax reliefs, and the situation for UK residents.
Tax if you leave the UK to live abroad
  • Website
  • GOV.UK
Guidance for UK taxpayers with links to forms and tax returns required by HMRC, plus information on tax refunds, UK income, and National Insurance.
Tax on foreign income
  • Website
  • GOV.UK
Guidance aimed at taxpayers covering UK residence and tax, non-domiciled residents, paying tax on foreign income, exemptions, claiming tax relief, and tax for foreign students in the UK.
Residence, Domicile and Remittance Basis Manual
  • Website
  • HMRC
HMRC internal manual providing guidance for those leaving and coming to the UK on residence and domicile status, UK tax liability and personal allowances - including guidance on particular occupations.
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