Abstract
From the start it must be grasped that domicil and residence (and also ordinary residence) are separate concepts. A foreign-domiciled individual who visits the UK must consider whether or not he becomes:
-
i)
domiciled in the UK1
-
ii)
resident in the UK2
-
iii)
ordinarily resident in the UK2
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References
See B post
See C post
Or for any other purpose e.g. Social Security
ICTA 1970 s.122 (2) (a) see Appendix 3
But he must be a British Subject or Irish Citizen ICTA 1970 s.122 (2) (a) see Appendix 3
See Section XI Checklist B 2.1
See Appendix 1A
Under proposed revisions to the UK-US Double Tax Treaty US National wives of UK domiciled husbands who were married prior to 1stJanuary 1974 shall be deemed to have been married after 1st January 1974 for the purposes of determining her domicil on or after 6th April 1976. This proposal is restricted to income tax and capital gains tax. It effects only the domicil of dependency and as such a US National wife’s domicil will now be determined in the normal way. It will be of interest to see if other tax treaties are similarly amended or new treaties include this sort of provision.
See Appendix 5. But see some of the exceptions e.g. FA 1975 Schedule 7 (3) in Section VI E.
See s.45 (i) (b) table in Appendix 5
The individual visiting the UK should consider Section XI Part A 1 & 2
See the forms in Appendix 2
See Appendix 1B paras. 28, 29 & 30
See Appendix lA
See Appendix 1B para 12
See E post
See Appendix 1B para 20 and particularly para 21
See Appendix 1B paras 11, 16, 18, 19, 78 and Appendix 1C Extra-Statutory Concessions A.14 & D.2
See Appendix 1B paras 6, 7, 8, 10, 13, 19, 21
See Appendix 1B paras 19–27, 64, Appendix 1C Extra-Statutory Concessions A.14 & D.2 and Section XA1 &3
See Appendix 1B para 18
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© 1978 Springer Science+Business Media Dordrecht
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Poole, J.R., Kiers, P.G.D. (1978). Domicil and Residence. In: Poole, J.R., Kiers, P.G.D. (eds) Migration: United Kingdom. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4436-2_2
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DOI: https://doi.org/10.1007/978-94-017-4436-2_2
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