What is domicile?
Domicile is a general legal concept which in basic terms is taken to mean the country where you permanently belong. However, determining domicile status can be complex. In fact, HMRC guidance states
Category: Overseas personal tax issues
Pensions paid to non-residents
The HMRC Double Taxation Relief Manual sets out the overall principles to be applied in respect of pension income. It states: 'Pensions, other than Government pensions, paid in consideration of
Changes to deemed domicile rules
In July 2015, the then Chancellor George Osborne announced a series of reforms to the non-domicile rules. The new rules were due to come into effect from April 2017, but were removed from the cut-back
Worldwide Disclosure Facility
The Worldwide Disclosure Facility (WDF) was launched in September 2016 and is open to anyone who wants to disclose a UK tax liability that relates wholly or partly to an offshore issue. An offshore
Non-domiciles living in the UK
In July 2015, George Osborne announced measures to reduce the availability of non-domicile status to those living a substantial amount of time in the UK. These measures are effective from April 2017,