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Residence and domicile

1 April 2016

business advisers preston

A guide to understanding the terms residence and domicile as well as their legal and tax implications. 

A large part of a person's legal identity is based upon where they live at any one time and how long they will be staying there. If you stay in the UK for a prolonged period of time, you are going to be liable for tax at some point.

The exact point and how much tax you will have to pay will depend in large part on whether residence or domicile applies to you.

The article includes information on:

  • Automatic overseas tests
  • UK tests 
  • Sufficient ties test 
  • Residence, domicile and tax
  • Future changes

To view this article in full, please click here to download the document.


If you require more information on the above, please do not hesitate to contact one of our business consultants on 01772 741200



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