Policy paper

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

Documents

Draft clause 1

Draft schedule 1

Draft explanatory note 1

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Details

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.

Published 2 February 2016
Last updated 5 February 2016 + show all updates
  1. The explanatory note first published on 2 February contains minor typographical errors in paragraphs 8 and 9 where the references to s834BA should have been to s835BA. The new explanatory note shows the correct position.
  2. First published.