FAQs - Overseas individuals & expats

What is domicile?

Broadly speaking, your country of domicile is where you have your permanent home.  Your country of domicile impacts on how your worldwide income and gains are taxed.

Until 5 April 2008 individuals resident but not domiciled were able to exclude from UK tax their non-UK income and gains to the extent that they were not brought into the UK,

Since 6 April 2008 the rules have changed while the remittance basis still applies to offshore income and gains there are reconstructions based on the level of offshore income and the duration of residency in the UK.