Non-dom vs permanent residence

[cemz3]

Hello,

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

Thanks

[bd6759]

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]

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]

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.