Confirming tax residence and domicile

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Confirming tax residence and domicile by Mind Map: Confirming tax residence and domicile

1. Statutory residence test

1.1. Determined year by year

1.1.1. Automatic overseas tests

1.1.2. Automatic UK tests

1.1.3. Sufficient ties tests

2. Remittance basis

2.1. Foreign income and gains

2.1.1. Mixed funds

2.2. Remittance basis charge

2.2.1. £30,000

2.2.2. £60,000

2.3. Overseas workday relief

2.4. Business investment relief

3. Domicile

3.1. Long term view

3.1.1. Domicile of origin

3.1.2. Domicile of choice

3.1.3. Deemed domicile

3.2. Year by year

3.2.1. UK born; original UK domicile of origin (displaced by domicile of choice); UK residence resumed = deemed domiciled