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Where Taxpayers and Advisers Meet

Tax Return and Domicile

Joined:Wed Aug 06, 2008 3:43 pm
Tax Return and Domicile

Postby Yiannis17 » Mon Oct 11, 2021 9:41 am

Good morning

When completing the residency pages of the tax return, it states to complete this section of it is relevant to your income/CGT tax affairs. In this case the individual has stated she is not UK Domicile and wants this shown for IHT reasons. All she has in the UK is rental losses.

Is it necessary to complete the Domicile section?

Thank you

Joined:Wed Aug 06, 2008 3:25 pm

Re: Tax Return and Domicile

Postby maths » Mon Oct 11, 2021 4:27 pm

The relevant Notes state:

"Do not fill in boxes 23 to 27 [of the Residence etc Pages}, if you’re not using the remittance basis of taxation, or your domicile is not relevant for the tax year ended 5 April 2021.

Joined:Wed Aug 02, 2017 9:09 pm

Re: Tax Return and Domicile

Postby darthblingbling » Mon Oct 11, 2021 4:36 pm

Although you may not be required to complete the domicile pages, it wouldn't hurt to include a wsn declaring domicile position. HMRC won't read it, but at least it's on record in some capacity.

You've only mentioned UK income, is she non resident or does she literally have no other worldwide income whatsoever?

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