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Where Taxpayers and Advisers Meet

Non-dom vs permanent residence

cemz3
Posts: 4
Joined: Wed Nov 08, 2017 12:56 pm

Non-dom vs permanent residence

Postby cemz3 » Wed Nov 08, 2017 12:59 pm

Hello,

if and how does the permanent residence have an impact on the non-dom status? Are both unrelated?

Thanks

bd6759
Posts: 3090
Joined: Sat Feb 01, 2014 3:26 pm

Re: Non-dom vs permanent residence

Postby bd6759 » Wed Nov 08, 2017 6:52 pm

Depends what you mean by permanent.

If a person decides that they will settle in a country and remain there for the rest of their life, they are likely to have an acquired domicile in that country. But that is not always true or as simple.

For tax purposes, residence is established each tax year in acordance with statute. Domicile is a concept of common law. They are intertwined but interdependent. A non-resident can still be domiciled, and vice versa.

cemz3
Posts: 4
Joined: Wed Nov 08, 2017 12:56 pm

Re: Non-dom vs permanent residence

Postby cemz3 » Wed Nov 08, 2017 6:57 pm

Thanks - for instance, if a EU citizen applies successfully for the permanent residence in the UK, will he/she remain a non-dom from a tax perspective?

maths
Posts: 7539
Joined: Wed Aug 06, 2008 3:25 pm

Re: Non-dom vs permanent residence

Postby maths » Wed Nov 08, 2017 10:04 pm

if a EU citizen applies successfully for the permanent residence in the UK, will he/she remain a non-dom from a tax perspective?
In principle "yes".

However, no one single factor determines a person's domicile status.

Acquiring permanent residency in the UK is not helpful to retaining a non-UK domicile but is by no means fatal.


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