Gift from non-UK resident

[GL]

If a non UK resident gives a cash gift (around £10k) to a UK res/Ord Res and domiciled individual does it fall outside the tax regime? (ie. if it were UK res to UK res the gift would be a PET).

[tax_schmax]

You can be non resident and UK domicile. Broadly speaking, domicile is where your from and call home although in practice it can be quite complex to ascertain. If you mean non UK domicile, the gift would fall outside the UK regime. If you really mean non UK resident, the gift could be taxable depending upon the donors domicile.

[russ23]

...apologies I should have added that the donor is non UK res/non UK res and non UK domicile.

[tax_schmax]

Your name changed!! But you have your answer, right??

[russ23]

Thanks for the confirmation