Overseas Aspects

Question 1

Residency

Answer 1

Based on statutory tests and assessed each tax year

Question 2

Domicile

Answer 2

Where you have your permanent home

(1) Of origin - individual is born with their father’s domicile

(2) Of dependancy - as a child dependancy dependant on legal dependant.

(3) Of choice - as an adult, can change perm home
- Leaving the old country perm
- Settling permanently in a new country

Question 3

Types of residence tests

Answer 3

Automatic overseas, automatic UK, Sufficient ties

Question 4

Automatic overseas test

Answer 4

(1) In UK < 16 days
(2) In UK < 46 days & not resident in prior 3 tax years
(3) Works full time abroad