– see also Domicile

Applies to

Income of the administration period

Residence status of PRs

Comparison of income tax and CGT rules to IHT rules

Deceased estate not exempted

Determining domicile of other spouse for election urposes

Generally

History and background

Implications for income tax and CGT

Income tax and CGT rules

Condition A

Condition B

Inheritance tax rules

Election rule

Formerly domiciled residents – individuals caught

Residence rule – 15 out of 20 tax year rule

Residence rule – determining residence

Residence rule – rule before 6 April 2017

The four circumstances

Three-year rule

Only applies when specifically invoked

Split years, impact on income tax and CGT