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


Draft clause 1

Draft schedule 1

Draft explanatory note 1

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.


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.