Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 02 Oct 2023 15:39:21 GMT by Neoaus
Hello I was not born in the UK and I consider another country my home although I have been living in the UK for the last 5 years. I believe this would make me a Non Domiciled tax payer however I noticed that my accountant has classified me as domiciled. I do get income from abroad though I declare on my self assessment.
Posted Thu, 05 Oct 2023 15:00:05 GMT by HMRC Admin 20
Hi Neoaus,

By default, the UK taxes an individual's world-wide income and capital gains on the 'arising basis'.  
This means that the income / gain is taxable in the tax year in which it arises.  
Some individual's who are resident in the UK but not domiciled in the UK, can elect to use the 'remittance basis', instead of the arising basis,
although this option does not suit everyone.
Everyone who is resident and domiciled in the UK, can only be taxed using the arising basis.  
If you are not claiming the remittance basis, then being domiciled or not domiciled in the UK, will not alter your tax liability.  
Have a look at section 9 of RDR1 (Residence, domicile and the remittance basis: RDR1).  
You can contact HMRC to correct your tax return, by writing to
H.M. Revenue and Customs
Self Assessment
BX9 1AS,
telephone 0300 200 3310 or use the webchat facility at Self Assessment: general enquiries

Thank you.

You must be signed in to post in this forum.