Deemed Domicile: 5.21 VS 5.24

Hi, I would like to bring your attention to this publication of HMRC -->> https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability/guidance-note-for-residence-domicile-and-the-remittance-basis-rdr1#how-does-domicile-affect-your-uk-income-tax-and-capital-gains-tax-liability Question: As per condition B mentioned in section 5.21 (Deemed domicile), anyone who is a UK resident for at least 15 of the 20 years immediately before the relevant tax year is considered as deemed domicile in the UK. However, if you I go further down and refer to the section 5.24 (Working out your domicile), Flowchart 1 (chart 1) , if I have plans for the future to LEAVE the UK and as per chart 4, I was born OUTSIDE the UK, and my father was born outside the UK, and most of my personal links are outside the UK, I am non-domiciled in the UK. The above two sections (5.21 and 5.24) are contradicting each other. Could you please clarify as to: if I have been a tax resident in the UK for more than 15 out of last the 20 years, but I was born outside the UK, so as my father and I intend to go back to my country of birth, where most of my social links are, after my working life- will I be considered as deemed domiciled in the UK or non-domiciled in the UK? Thanks in advance for the clarification. Sam

Hi
The flow chart in the guidance you mention refers to 2 different scenarios . One is a long term stay in the uk - this applies to you as you have resident for 15 of the last 20 years.The 2nd one is for those who only intend to stay for a short period hence that takes them to the non domiciled route.