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Where Taxpayers and Advisers Meet

Is Domiciled status affected when you become British citizen

mickael28
Posts: 24
Joined: Tue Jul 03, 2012 8:38 pm

Is Domiciled status affected when you become British citizen

Postby mickael28 » Tue Jul 17, 2012 9:38 am

Hello,

I have a couple of doubts about the Domiciled status. Basically, I'm an EEA citizen (European) who's been resident in the UK for 7 years now and married to a non-EEA person (non-European).

I was considering about buying a home in the UK and getting the British citizenship as well (being naturilized).

Q1 - Do you know if this will affect my non-UK domiciled status? I don't plan to stay here forever, but I think we'll stay for quite a long time still.

Q2 - If I become British, does it mean that my children will be UK domiciled? If so, would this be different if I remained a settled EEA citizen in the UK?

Many thanks guys. Difficult to understand the details of some concepts...

pawncob
Posts: 4392
Joined: Wed Aug 06, 2008 4:06 pm
Location: West Sussex

Re: Is Domiciled status affected when you become British citizen

Postby pawncob » Tue Jul 17, 2012 5:41 pm

All the answers are here (and it'll save me ten minutes typing)

http://www.hmrc.gov.uk/international/domicile.htm
With a pinch of salt take what I say, but don't exceed your RDA

mickael28
Posts: 24
Joined: Tue Jul 03, 2012 8:38 pm

Re: Is Domiciled status affected when you become British citizen

Postby mickael28 » Tue Jul 17, 2012 11:01 pm

I read all that information and a lot more that I found on the net, but none of the sources seem to mention dual citizenship, so not quite sure about the relationship between naturalisation and domicile status.

My interpretation of the readings is that one person can be a British citizen but non-domiciled, so his British-born children would be non-domiciled as well, but not quite sure that my understanding is correct, if you could confirm that your view to make sure I'm not overlooking anything?

Many thanks!

Incredulum
Posts: 2723
Joined: Thu Dec 03, 2009 5:35 pm

Re: Is Domiciled status affected when you become British citizen

Postby Incredulum » Wed Jul 18, 2012 9:44 am

Where do you call "home"?

Where will you be buried?

mickael28
Posts: 24
Joined: Tue Jul 03, 2012 8:38 pm

Re: Is Domiciled status affected when you become British citizen

Postby mickael28 » Wed Jul 18, 2012 9:59 am

I was reading:
Domicile of origin
Everyone acquires a domicile of origin at birth. This is usually the country that your father considered to be his real or permanent home at the date of your birth.

Your domicile of origin will continue until you acquire a new domicile - therefore if you have a domicile of origin outside the UK, then this is likely to still apply unless you intend to remain in the UK permanently or indefinitely.
I'd say that my permanent home is outside the UK (even though I have just got family/friends there, not a physical house for example) but HMRC could say that the UK is my permanent home as I am a British naturalized person now and with a physical house here.

Following the same definition, my children could say that they are non-domiciled as they want to go outside the UK in the future but HMRC could argue that they are a British born person who has always been living in the UK and as such the non-domiciled status does not apply to them.

My main doubt is that I think I am not domiciled (and neither my children would be, even if they're British and I become British) but HMRC could say that that's not the case from their point of view.

pawncob
Posts: 4392
Joined: Wed Aug 06, 2008 4:06 pm
Location: West Sussex

Re: Is Domiciled status affected when you become British citizen

Postby pawncob » Wed Jul 18, 2012 10:31 am

If your children are UK born they'll acquire a UK domicile of birth regardless of where they WANT to live.

If you don't have an established domicile,(of birth or choice) then your domicile is currently the UK unless you can disprove this. Taking British citizenship will reinforce this domicile, but citizenship is not domicile and you can have a foreign domicile and Uk citizenship.
With a pinch of salt take what I say, but don't exceed your RDA

mickael28
Posts: 24
Joined: Tue Jul 03, 2012 8:38 pm

Re: Is Domiciled status affected when you become British citizen

Postby mickael28 » Wed Jul 18, 2012 10:57 am

If your children are UK born they'll acquire a UK domicile of birth regardless of where they WANT to live.
This is what I dont fully understanding now, as HMRC say that "Everyone acquires a domicile of origin at birth. This is usually the country that your father considered to be his real or permanent home at the date of your birth."

So, if I am non-domiciled, I was reading the sentence above as my children would be non-domiciled as that's their father's status as well (regardless of where they are born), whereas you are interpreting the same wording as your children are domiciled where they are born, which is not what the documentation literally says.

I think you might be right though, as it's just that the wording is not clear, as usual :S

maths
Posts: 7600
Joined: Wed Aug 06, 2008 3:25 pm

Re: Is Domiciled status affected when you become British citizen

Postby maths » Wed Jul 18, 2012 4:42 pm

Q1 - Do you know if this will affect my non-UK domiciled status? I don't plan to stay here forever, but I think we'll stay for quite a long time still.

Q2 - If I become British, does it mean that my children will be UK domiciled? If so, would this be different if I remained a settled EEA citizen in the UK?
Q1
Assuming (as it appears) you are currently non-UK domiciled then becoming a British citizen and acquiring a UK property does precipitate UK domiciled status. To become UK domiciled (ie where you acquire a UK domicile of choice) effectively requires that you live in the UK with the intention of remaining here indefinitely.

Q2
Your children at the date of their birth acquire a domicile of origin which is the domicile status you possess at that time assuming you are the father and they are legitimate. Until age 16 the child's domicile status follows that of their father.

maths
Posts: 7600
Joined: Wed Aug 06, 2008 3:25 pm

Re: Is Domiciled status affected when you become British citizen

Postby maths » Wed Jul 18, 2012 4:43 pm

Typo.

Q1
Assuming (as it appears) you are currently non-UK domiciled then becoming a British citizen and acquiring a UK property does NOT precipitate UK domiciled status.

mickael28
Posts: 24
Joined: Tue Jul 03, 2012 8:38 pm

Re: Is Domiciled status affected when you become British citizen

Postby mickael28 » Wed Jul 18, 2012 5:15 pm

Until age 16 the child's domicile status follows that of their father.
Thanks, that's how I was interpreting things.

And can they keep the non-UK domiciled if they decide to do so? or does it depend on something external which will force them to become UK domiciled even if they don't pretend to stay here forever?


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