Residence And Domicile - A Very Short Introduction

This is a very simplified overview of a complex area. Always seek specific professional advice for your own circumstances.

KEY TERMS

Who is UK resident?

A person who spends:

• 183 days in the UK in any one tax year (6 April to 5 April) OR
• an average of 91 days in the UK per tax year (measured over a rolling four year period) OR
• maybe fewer than 91 days in the UK per tax year if he/she has substantial ties with UK (for example, family or business).

A person who has tried to stop being UK resident but has failed to make a "clean break" from the UK

Who is domiciled within the UK?

A person will be domiciled within the UK if

(a) they have a domicile of origin here and they have not subsequently acquired a domicile anywhere else (a person usually has a domicile of origin within the UK if their father was domiciled here when such person was born) ; or