Part 14Income tax liability: miscellaneous rules
F1Chapter 2ADomicile
C2C8C11C1C4C9C6C10C5C7C3835BAF2Deemed domicile
1
This section has effect for the purposes of the provisions of the Income Tax Acts or TCGA 1992 which apply this section.
2
An individual not domiciled in the United Kingdom at a time in a tax year (“the relevant tax year”) is to be regarded as domiciled in the United Kingdom at that time if—
a
condition A is met, or
b
condition B is met.
3
Condition A is that—
a
the individual was born in the United Kingdom,
b
the individual's domicile of origin was in the United Kingdom, and
c
the individual is UK resident for the relevant tax year.
4
Condition B is that the individual has been UK resident for at least 15 of the 20 tax years immediately preceding the relevant tax year.
5
But Condition B is not met if—
a
the individual is not UK resident for the relevant tax year, and
b
there is no tax year beginning after 5 April 2017 and preceding the relevant tax year in which the individual was UK resident.
Pt. 14 Ch. 2A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 77 (with Sch. 9 paras. 1-9, 22)