Domicile and Residency

Question 1

What are the 3 determiners of domicile?

Answer 1

• Domicile of origin
• Domicile of choice
• Domicile of

Question 2

When is someone deemed to be UK domiciled?

Answer 2

Long residence:

When they have been resident in the UK for 15 of the prior 20 tax years

Question 3

What are the 3 residency tests?

Answer 3

• Automatic residency test
• Automatic non-residency test
• Sufficient ties test

Question 4

What are the conditions for the automatic non-residency test?

Answer 4

Individual is in the UK for less than

• 16 days
• 46 days as long as not UK resident in any of the 3 prior tax years
• 91 days and works full time abroad

Question 5

What are the conditions for the automatic residency test?

Answer 5

Individual is in the UK for at least

• 183 days in the tax year
• 30 days in the tax year and only home is in the UK
• 365 days continuously, some in tax year and work full time in UK

Question 6

What are the conditions for the sufficient ties test?

Answer 6

1. Spouse/ minor child in the UK
2. Accommodation in the UK - available for 91 consecutive days
3. Substantive work in the UK - 40 days
4. Days in either of the last 2 tax years - 90 days in either year
5. Country tie - most time spent in the UK