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
PDF, 39.1KB, 1 page
PDF, 52.8KB, 3 pages
PDF, 138KB, 5 pages
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 firstname.lastname@example.org. 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
Updated: 5 February 2016
- 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.
- First published.