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Key points

The key points to remember in relation to domicile are:

1. •

   domicile, along with residence, determines how an individual may be subject to tax in the UK and whether they can access certain regimes such as the remittance basis and overseas workday relief

2. •

   an individual can only have one domicile at any given time and it does not regularly change in the same way a person’s residence status might

3. •

   there are three types of domicile: domicile of origin, domicile of dependency and domicile of choice

4. •

   notifying HMRC of non-domiciled status is completed via self assessment tax returns