Chapter 36 & 37 - Domicile & Deemed Domicile Flashcards
1
Q
Define ‘domicile of origin’
A
Taken from your father at birth
2
Q
Define ‘domicile of dependence’
A
Domicile of child under 16 will follow that of their father
3
Q
Define ‘domicile of choice’
A
Can establish a new domicile by permanently settling in new country
4
Q
What are the two groups of individuals who are non-UK domiciled under general law & are deemed to be domiciled in the UK?
A
- Formerly domiciled residents (condition A)
- Long-term residents (condition B)
5
Q
What is a formerly domiciled resident?
A
- Was born in the UK
- Had a UK domicile of origin
- Is resident in the UK for the tax year
6
Q
Define ‘long-term resident’
A
An individual who has been UK resident for at least 15 of the previous 20 tax years
