RDRM25000 - Domicile: Deemed domicile: Contents

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only.

  1. RDRM25010
    Introduction
  2. RDRM25020
    Condition A
  3. RDRM25030
    Condition B
  4. RDRM25040
    Counting the number of years
  5. RDRM25050
    Losing deemed domicile status
  6. RDRM25060
    Individuals who have acquired a domicile of choice outside of the UK
  7. RDRM25070
    Leaving the UK prior to 6 April 2017
  8. RDRM25080
    Other issues