We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017 to 6 April 2025.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Find out if changes to the deemed domicile rules affect the tax you may pay on foreign income and capital gains.
Find out what to do if you have something seized (Notice 12A).
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Use this form to tell HMRC about a transferor or settlor that has their permanent home in a foreign country (domiciled outside of the UK).
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.
Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.
Derivative residence cards are no longer valid. Find out how to prove your right to live in the UK if you're the carer or child of a European citizen.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).