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Policy Paper Published 5 Dec 2016 HM Revenue & Customs ↗ View on GOV.UK

Income Tax, Inheritance Tax and Capital Gains Tax: deemed domicile rule

This tax information and impact note gives guidance on non-domiciled as UK domiciled for tax purposes.

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This measure brings in 2 tests to deem non-domiciled as UK domiciled for tax purposes.

Draft legislation has also been published.