This tax information and impact note gives guidance on non-domiciled as UK domiciled for tax purposes.
This measure brings in 2 tests to deem non-domiciled as UK domiciled for tax purposes.
Draft legislation has also been published.
5 December 2016
HM Revenue & Customs
Tax information and impact notes
Living or working abroad or offshore
Autumn Statement 2016
Don’t include personal or financial information like your National Insurance number or credit card details.