Domicile: Deemed domicile: Condition B
Condition B (section 835BA (4)) is that the individual has been UK resident for at least 15 of the 20 tax years immediately preceding the relevant tax year.
Salvo came to the UK in July 2002, he was born in Italy and is not domiciled in the UK at common law. The table below shows his residence status in the UK since his arrival.
2011-2012 not resident
In 2011-2012 Salvo worked for the whole year in the United States on secondment from his UK employer.
In this example Salvo will be deemed domiciled from 2018-2019 because he has satisfied Condition B, having been UK resident for 15 years of the last 20 tax years preceding the relevant tax year.