– see also Residence; Remittance basis; Ordinary residence; Statutory residence test

2008 changes

Commentary – Woolley on Financial Planning with Trusts 16.5.7

2017 changes

Commentary – Woolley on Financial Planning with Trusts 12.1Woolley on Financial Planning with Trusts 18.3Woolley on Financial Planning with Trusts 17.1

Aircrew

Commentary – Tax Reporter ¶1021-800

American wives of UK-domiciled taxpayers

Commentary – Tax Reporter ¶199-550

Basis of assessment

Case Law – Inland Revenue Commissioners v. Duchess of Portland. [1982] BTC 65

Beneficiary domiciled outside UK

Legislation/Regulatory – IHTA84 s. 6(1)

Capacity to marry

Commentary – Finney on Personal Representatives 1.18.2

Capital gains tax

Commentary – Golding and Connolly on Advising British Expats 2.5.3

Capital gains tax impact

Commentary – Woolley on Financial Planning with Trusts 16.5

Capital gains tax implications

Commentary – Finney on Personal Representatives 4.5.1

Categories

Commentary – Finney on Personal Representatives 4.2.1

Channel Islands, excluded property

Legislation/Regulatory – IHTA84 s. 6(3)

Chargeable gains

Commentary – Tax Reporter ¶591-700 ; Tax Reporter ¶591-750

Children

Abandonment

Commentary – Tax Reporter ¶199-545

Generally

Commentary – Tax Reporter ¶199-565 ; Golding and Connolly on Advising British Expats 2.2.3

Intention

Commentary – Tax Reporter ¶199-540
Case Law – Buswell v. Commissioners of Inland Revenue

Choice

Commentary – Rossdale: Probate and Administration of Estates ¶1-100 ; Quick Overview ¶3600

Choice of

Abandonment

Case Law – Executors of Winifred Johnson dec'd v R & C Commrs (2005) Sp C 481 ; Gaines-Cooper v Revenue and Customs Commissioners. [2007] BTC 704 ; Gaines-Cooper v. R & C Commrs (2006) Sp C 568

Deceased no intended change of domicile

Case Law – Anderson (Executor of Anderson dec'd) v IR Commrs (1997) Sp C 147

Failure to establish

Case Law – Gaines-Cooper v. R & C Commrs (2006) Sp C 568 ; Plummer v. Inland Revenue Commissioners. [1987] BTC 543

Hong Kong, evidence supporting intention

Case Law – Surveyor v IR Commrs (2002) Sp C 339

Retention or revival

Case Law – Gaines-Cooper v Revenue and Customs Commissioners. [2007] BTC 704 ; Gaines-Cooper v. R & C Commrs (2006) Sp C 568 ; Inland Revenue Commissioners v. Duchess of Portland. [1982] BTC 65

Settled intention to reside permanently in Monaco

Case Law – Re Clore (deceased). [1984] BTC 8,101

US citizen, inheritance tax charge

Case Law – Executors of Moore dec'd v IR Commrs (2002) Sp C 335

Common law concept

Commentary – Finney on Personal Representatives 4.2.1

Companies

Commentary – Tax Reporter ¶199-575 ; Tax Reporter ¶764-200

Construction and interpretation of wills

Commentary – Rossdale: Probate and Administration of Estates ¶20-070

Construction of will

Commentary – Finney on Personal Representatives 1.7

Death outside the UK

Commentary – Rossdale: Probate and Administration of Estates ¶8-180

Deceased a foreign domiciliary

Commentary – Woolley on Financial Planning with Trusts 19.5.3

Deemed

Capital gains tax

Commentary – Golding and Connolly on Advising British Expats 2.3.1

Exemptions for foreign trust income

Commentary – Tax Reporter ¶356-475

Generally

Commentary – Key Data ¶2-780 ; Golding and Connolly on Living and Working Abroad 6.1.3Golding and Connolly on Living and Working Abroad 6.1.6

Income tax

Commentary – Golding and Connolly on Advising British Expats 2.3.1

Inheritance tax

Commentary – Golding and Connolly on Advising British Expats 2.3.2

Deemed domicile

15 years

Commentary – Woolley on Financial Planning with Trusts 12.1Woolley on Financial Planning with Trusts 16.5.8Woolley on Financial Planning with Trusts 17.2.4Woolley on Financial Planning with Trusts 17.2.5

2017 provisions

Commentary – Woolley on Financial Planning with Trusts 16.3

CGT re-basing

Commentary – Woolley on Financial Planning with Trusts 17.7.3

Interest-free loans (dangers of)

Commentary – Woolley on Financial Planning with Trusts 16.4.4

Settlor-interested trusts

Commentary – Woolley on Financial Planning with Trusts 16.4.1

Deemed: income and capital gains tax

Legislation/Regulatory – F(No. 2)A2017 s. 29, Sch. 8

Definition

Commentary – Finney on Personal Representatives 4.1.3

Dependency

Commentary – Tax Reporter ¶199-560

Determination

Commentary – Rossdale: Probate and Administration of Estates ¶1-100

Determination of

Children

Commentary – Golding and Connolly on Advising British Expats 2.2.3

Domicile of choice

Commentary – Golding and Connolly on Advising British Expats 2.2.4

Domicile of dependence

Commentary – Golding and Connolly on Advising British Expats 2.2.3

Domicile of origin

Commentary – Golding and Connolly on Advising British Expats 2.2.2

Generally

Commentary – Golding and Connolly on Living and Working Abroad 6.1.2

HMRC guidance

Commentary – Golding and Connolly on Advising British Expats 2.2.1

Married women

Commentary – Golding and Connolly on Advising British Expats 2.2.3

Mentally incapacitated

Commentary – Golding and Connolly on Advising British Expats 2.2.3

Electing for UK domicile

Commentary – Golding and Connolly on Advising British Expats 2.5.1 ; Golding and Connolly on Living and Working Abroad 5.8

Election to be treated as UK domiciled

Commentary – Woolley on Financial Planning with Trusts 17.2.4Woolley on Financial Planning with Trusts 17.9

Excluded property

Legislation/Regulatory – IHTA84 s. 48(3), (3B) ; SP E9
HMRC Guidance – IHTM04096 ; IHTM04271 ; IHTM04274 ; IHTM04286 ; IHTM13032 ; IHTM14396 ; IHTM16161 ; IHTM16244 ; IHTM27220 ; IHTM27230 ; IHTM42953

Excluded property trusts

– see also Excluded property trusts

Generally

Commentary – Golding and Connolly on Living and Working Abroad 5.8

Expats – main effects on

Capital gains tax

Commentary – Golding and Connolly on Advising British Expats 2.5.3

Income tax

Commentary – Golding and Connolly on Advising British Expats 2.5.2

Inheritance tax

Commentary – Golding and Connolly on Advising British Expats 2.5.1

Finance Act 2013 changes

Commentary – Woolley on Financial Planning with Trusts 17.9

First principles

Commentary – Golding and Connolly on Advising British Expats 2.1

Fiscal (or deemed)

Commentary – Rossdale: Probate and Administration of Estates ¶1-110

Foreign income

Commentary – Woolley on Financial Planning with Trusts 16.4.1Woolley on Financial Planning with Trusts 16.4.2

Formerly domiciled resident

Commentary – Woolley on Financial Planning with Trusts 16.4.4Woolley on Financial Planning with Trusts 17.2.6Woolley on Financial Planning with Trusts 17.7.1

Formerly domiciled residents

Commentary – Golding and Connolly on Advising British Expats 2.3.2Golding and Connolly on Advising British Expats 9.1.2 ; Golding and Connolly on Living and Working Abroad 5.8Golding and Connolly on Living and Working Abroad 6.1.3

Fugitives

Commentary – Tax Reporter ¶199-555

Generally

Commentary – Tax Reporter ¶199-520 ; Tax Reporter ¶199-550 ; Quick Overview ¶3600 ; Tax Reporter ¶684-300

Grant made to person entitled abroad

Commentary – Rossdale: Probate and Administration of Estates ¶4-120

IHT impact

Commentary – Woolley on Financial Planning with Trusts 17.1

Implications for residence status of PRs

Commentary – Finney on Personal Representatives 2.5.3

Income tax

Commentary – Golding and Connolly on Advising British Expats 2.5.2

Income tax implications

Commentary – Finney on Personal Representatives 4.5.1

Individuals must have a domicile

Commentary – Finney on Personal Representatives 4.2.1Finney on Personal Representatives 4.3.3

Inheritance tax

Areas of

Commentary – Tax Reporter ¶684-400

Choice

Commentary – Tax Reporter ¶684-500
Case Law – Executors of Moore dec'd v IR Commrs ; Executors of Winifred Johnson dec'd v R & C Commrs ; Surveyor v IR Commrs

Dependence

Commentary – Tax Reporter ¶684-550

Determination based on

Commentary – Tax Reporter ¶684-300

Electing to be UK domiciled

Commentary – Quick Overview ¶16070

Excluded property

Commentary – Tax Reporter ¶684-150

Fiscal

Commentary – Tax Reporter ¶684-650

Generally

Commentary – Quick Overview ¶16065 ; Quick Overview ¶16070 ; Golding and Connolly on Advising British Expats 2.3Golding and Connolly on Advising British Expats 2.4Golding and Connolly on Advising British Expats 2.5.1 ; Golding and Connolly on Living and Working Abroad 6.7.1

Implications

Commentary – Finney on Personal Representatives 4.5.1

Meaning

Commentary – Tax Reporter ¶684-150 ; Tax Reporter ¶684-300

Origin

Commentary – Tax Reporter ¶684-450

Returns

Commentary – Finney on Personal Representatives 7.1.3Finney on Personal Representatives 7.2.4Finney on Personal Representatives 8.1.2

Spouses and civil partners domiciled overseas

Commentary – Tax Reporter ¶684-575
HMRC Guidance – IHTM13040

Transfers between spouses

Commentary – Tax Reporter ¶644-900

UK situs assets

Commentary – Tax Reporter ¶684-575 ; Tax Reporter ¶684-800
HMRC Guidance – IHTM13040

International wills

Commentary – Finney on Personal Representatives 1.4.4

Invalids

Commentary – Tax Reporter ¶199-555

Isle of Man, excluded property

Legislation/Regulatory – IHTA84 s. 6(3)

Legitimacy

Commentary – Finney on Personal Representatives 4.3.2

Legitimation

Commentary – Finney on Personal Representatives 4.3.2Finney on Personal Representatives 4.4.2

Life policies

Commentary – Finney on Personal Representatives 7.3.3

Linked to system of law

Commentary – Finney on Personal Representatives 4.2.2

Married women

Commentary – Tax Reporter ¶199-550 ; Golding and Connolly on Advising British Expats 2.2.3 ; Golding and Connolly on Living and Working Abroad 6.1.4

Meaning

Commentary – Tax Reporter ¶199-410 ; Tax Reporter ¶684-300
Case Law – THE COMMISSIONERS OF INLAND REVENUE v. COMBE

Meaning of UK domicile

Commentary – Woolley on Financial Planning with Trusts 17.2Woolley on Financial Planning with Trusts ¶42

Mentally incapacitated persons

Commentary – Tax Reporter ¶199-570

Migrant workers

Commentary – Tax Reporter ¶1035-750
Case Law – Commissioners of Inland Revenue v. Bullock ; Gaines-Cooper v. R & C Commrs

Minors

Commentary – Golding and Connolly on Advising British Expats 2.2.3 ; Golding and Connolly on Living and Working Abroad 6.1.5

Minors with foreign domicile

Commentary – Rossdale: Probate and Administration of Estates ¶42-260

Misdirection

Case Law – R v Gill & Anor. [2003] BTC 404

Mixed domicile couples

Commentary – Woolley on Financial Planning with Trusts 17.9

Non-residents

Commentary – Endacott on Furnished Holiday Lettings 11.10

Non-residents' bank accounts

Legislation/Regulatory – FA2013 Sch. 46, para. 118 ; IHTA84 s. 157 ; ITA2007 Sch. 1, para. 269

Not UK domiciled, IHT filing requirement

Commentary – Finney on Personal Representatives 8.1.2Finney on Personal Representatives 8.4.2

Of beneficiary

Commentary – Finney on Personal Representatives 14.11

Of choice

Acquiring

Commentary – Finney on Personal Representatives 4.5.2

Children

Commentary – Finney on Personal Representatives 4.4.3

Definition

Commentary – Finney on Personal Representatives 4.5.2

Displacing domicile of origin

Commentary – Finney on Personal Representatives 4.3.3

Generally

Commentary – Golding and Connolly on Advising British Expats 2.2.4

Significance

Commentary – Finney on Personal Representatives 4.5.1

Of deceased, impact on taxation of foreign income

Commentary – Finney on Personal Representatives 2.4

Of dependence

Child's domicile follows that of parent

Commentary – Finney on Personal Representatives 4.3.3Finney on Personal Representatives 4.4.2

Children (illegitimate)

Commentary – Finney on Personal Representatives 4.4.2

Definition

Commentary – Finney on Personal Representatives 4.4.1

Generally

Commentary – Golding and Connolly on Advising British Expats 2.2.3

Legitimation

Commentary – Finney on Personal Representatives 4.4.2

Married women

Commentary – Finney on Personal Representatives 4.4.4Finney on Personal Representatives 4.4.5

Of origin

Definition

Commentary – Finney on Personal Representatives 4.3.1

Determination

Commentary – Finney on Personal Representatives 4.3.2

Displaced not abandoned

Commentary – Finney on Personal Representatives 4.3.3

Generally

Commentary – Golding and Connolly on Advising British Expats 2.2.2

Loss of

Commentary – Finney on Personal Representatives 4.3.3

Resurrection of (abandonment of domicile of choice)

Commentary – Finney on Personal Representatives 4.3.4

Resurrection of (inadvertent, moving from state to state)

Commentary – Finney on Personal Representatives 4.2.2

Of PRs, irrelevant for tax purposes

Commentary – Finney on Personal Representatives 2.1Finney on Personal Representatives 2.4

Offshore trusts

Commentary – Woolley on Financial Planning with Trusts 18.1Woolley on Financial Planning with Trusts 17.8.1

Operation of law

Commentary – Quick Overview ¶3600

Origin

Commentary – Rossdale: Probate and Administration of Estates ¶1-100 ; Tax Reporter ¶199-525 ; Quick Overview ¶3600

Overseas electors

Legislation/Regulatory – FA96 s. 200 ; ITA2007 s. 835B
HMRC Guidance – IHTM13026

Overseas voters

Commentary – Tax Reporter ¶199-555 ; Tax Reporter ¶684-600

Persons treated as domiciled in UK

Election

Legislation/Regulatory – FA2013 s. 177(3) ; IHTA84 s. 267ZA-267ZB

Generally

Legislation/Regulatory – FA2013 s. 177(2) ; IHTA84 s. 267

Preliminary hearing to determine appellant's domicile of origin

Case Law – Wrottesley v Revenue and Customs Commissioners [2015] BTC 537

Prisoners

Commentary – Tax Reporter ¶199-555

Probate considerations

Commentary – Finney on Personal Representatives 7.2.1

Protected foreign source income

Commentary – Woolley on Financial Planning with Trusts 16.4.4

Protected settlements

Commentary – Woolley on Financial Planning with Trusts 16.5.8

Reform of rules

Commentary – Key Data ¶2-780

Refugees

Commentary – Tax Reporter ¶199-555

Relevance

Commentary – Finney on Personal Representatives 4.1.1

Relevance for inheritance tax

Commentary – Endacott on Furnished Holiday Lettings 8.1

Remittance basis

– see also Remittance basis

Generally

Commentary – Key Data ¶2-780 ; Golding and Connolly on Advising British Expats 2.5.2 ; Endacott on Furnished Holiday Lettings 6.5Endacott on Furnished Holiday Lettings 10.10

Residence

Generally

Commentary – Tax Reporter ¶199-535
Case Law – Anderson (Executor of Anderson dec'd) v IR Commrs ; Commissioners of Inland Revenue v. Bullock

Members of the House of Commons

Commentary – Tax Reporter ¶592-200

Members of the House of Lords

Commentary – Tax Reporter ¶592-200

Residence in UK (15 out of last 20 years rule)

Effect on domicile

Commentary – Golding and Connolly on Advising British Expats 2.3

Inheritance tax

Commentary – Golding and Connolly on Advising British Expats 9.1.2

Residence nil rate band

Commentary – Golding and Connolly on Living and Working Abroad 6.7.3

Seafarers

Commentary – Tax Reporter ¶1023-575
HMRC Guidance – NIM29002

Settled property

Legislation/Regulatory – IHTA84 s. 267(3)

Significance

Commentary – Golding and Connolly on Advising British Expats 2.5 ; Golding and Connolly on Living and Working Abroad 6.1.1

Status, accountant's professional negligence

Case Law – Mehjoo v Harben Barker (a firm) & Anor. [2013] BTC 509

Statutory residence test

– see Statutory residence test

Switching

Commentary – Golding and Connolly on Advising British Expats 2.1.3

Testamentary capacity

Commentary – Rossdale: Probate and Administration of Estates ¶20-060

Trustees

Commentary – Tax Reporter ¶352-100

Types of

Commentary – Golding and Connolly on Advising British Expats 2.1.2

UK domicile

Effective for tax purposes

Commentary – Finney on Personal Representatives 4.2.3

IHT filing requirement

Commentary – Finney on Personal Representatives 8.1.2

Strictly does not exist

Commentary – Finney on Personal Representatives 4.2.2

UK jurisdictions

Commentary – Golding and Connolly on Advising British Expats 2.1.1

UK residence

Legislation/Regulatory – IHTA84 s. 267(4)
HMRC Guidance – IHTM10685 ; IHTM13024

UK wills

Commentary – Finney on Personal Representatives 1.16Finney on Personal Representatives 1.17.2

Unapproved share schemes

Commentary – Tax Reporter ¶472-060
HMRC Guidance – ERSM20240

Validity of wills

Commentary – Rossdale: Probate and Administration of Estates ¶20-030