Threads / Taxation of Non-UK Domiciled Individuals / Domicile: Income Tax and Capital Gains Tax
Policy Paper Published 5 Feb 2016 HM Revenue & Customs ↗ View on GOV.UK

Domicile: Income Tax and Capital Gains Tax

This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes

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This legislation will deem certain persons, who would otherwise be non-domiciled in the UK as a matter of general law, to be domiciled here for the purposes of Income Tax and Capital Gains Tax. Comments should be received by 2 March 2016.