Domicile

1. Deemed domicile

1.1. From April 2017

1.2. Treats non UK dom individual as UK dom for income and capital gains tax.

1.3. If born in the UK, UK dom of origin and UK resident in a tax year.

1.4. If UK resident at least 15 of the 20 previous tax years.

2. Where an individual has a permanent home

2.1. Domicile not defined in tax law

2.2. Every individual must have a domicile

2.3. A person can only be domiciled in one place at a time.

3. Domicile of choice

3.1. Available from 16

3.2. Replaces domicile of origin

3.3. Domicile of origin abandoned, new domicile established by permanent home in country of choice.

3.4. Heavy burden of proof required to displace domicile of origin.

4. Domicile of origin

4.1. Acquired from father at birth

4.2. Acquired from mother if unmarried parents

5. Domicile of dependance

5.1. Domicile follows that of whom they are legally dependent.

5.2. Where a person acquires a domicile of choice, so do their dependents.

5.3. Cannot acquire a new domicile until 16