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Changing from non dom to domiciled

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Joined: Mon Mar 20, 2017 7:20 pm

Changing from non dom to domiciled

Postby thegeographer » Mon Mar 20, 2017 7:31 pm


I'm non British born and filled in my self assessment for the last financial year (2015/16) claiming the remittance basis as a non domiciled individual for less than 2000 pounds of foreign income.

This year, due to a change in intention/more certainty over my stay in the UK, I wish to have myself treated as domiciled. I've never filled out a form or anything justifying my non-domicile in the UK, so it has purely been on the basis of my intention.

A few questions:

1) is HMRC likely to question the change in domicile from one year to another?

2) could they retrospectively argue that I need to change my status for last year as well? If so, how would that work?

I note that my non UK income is very small - less than £50 per year so I am less concerned about the tax liability and more concerned about doing the self assessment correctly and avoiding any troubles with HMRC

Posts: 2021
Joined: Sat Feb 01, 2014 3:26 pm

Re: Changing from non dom to domiciled

Postby bd6759 » Mon Mar 20, 2017 10:02 pm

Just stop claiming to be non-domicled. HMRC are not going to argue over such a small amount of income. Domicile enquiries are expensive.

Posts: 74
Joined: Fri May 16, 2014 3:47 pm

Re: Changing from non dom to domiciled

Postby AGoodman » Mon Apr 10, 2017 6:48 pm

You don't need to change your domicile status (it might be useful in future), just disapply the remittance basis.

If you are filing a return then you can elect for the automatic remittance basis not to apply (s.809(1B) ITA 2007) and include the income.

"(1B) Condition B is that the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year.]"

Or remit the income during the year so that the remittance basis doesn't apply.

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