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Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
How to provide evidence of your UK residence if we can’t confirm this through an automated check of UK tax and some benefits records.
Find out about changes to the Inheritance Tax deemed domicile rules from 6 April 2017.
What you can do if your goods or vehicle are seized by Border Force or HM Revenue and Customs - get your things back or disagree with a customs seizure
Find out if changes to the deemed domicile rules affect the tax you may pay on foreign income and capital gains.
This manual contains guidance on the residency and domicile status of individuals, it also covers the remittance basis of taxation.
Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.
Find out about changes to the remittance basis rules from 6 April 2017.
Tells HM Passport Office staff about legitimacy and domicile for customers born before 1 July 2006, where the claim to British nationality is through a father.
How UK nationals who plan to live in Spain for more than 3 months must register as a resident and on the padrón at their town hall.
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Immigration staff guidance on how to consider a person’s domicile based on assessing citizenship claims and applications.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
This summary sets out the changes being made to the taxation of non-UK domiciled individuals from April 2025.
This technical note describes the main changes that will apply from 6 April 2025 to the taxation of non-UK domiciled individuals.
Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.
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