Basic principles of domicile

Domicile is a general legal concept which in basic terms is taken to mean the country where you permanently belong. However, actually determining domicile status can be complex. In fact, HMRC’s guidance states that domicile cannot be defined

Impact of residence and domicile

HMRC’s online guidance note for residence, domicile and the remittance basis: RDR1 is intended for UK residents and non-residents and covers the residence, domicile and remittance basis rules from 6 April 2013 and onwards.

For most taxpayers, it

Taking a vehicle out of the UK?

The length of time you intend to export your car from the UK will determine declarations that you will need to make to the UK authorities and to overseas customs. It will also play an important role in determining the documentation that will be

Temporary changes to Statutory Residence Test

The Statutory Resident Test (SRT) rules can be used to determine if someone is resident in the UK for tax purposes. These rules are especially important in cases where an expat or non-dom stays for more than a certain number of days in the UK.