Related Commentary  Related HMRC Manuals

267(1)  A person not domiciled in the United Kingdom at any time (in this section referred to as “the relevant time” ) shall be treated for the purposes of this Act as domiciled in the United Kingdom (and not elsewhere) at the relevant time if–

(a)he was domiciled in the United Kingdom within the three years immediately preceding the relevant time,

(aa)he is a formerly domiciled resident for the tax year in which the relevant time falls (“the relevant tax year”), or

(b)he was resident in the United Kingdom–

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