At-Home Series - Domicile - Part 4

Chelsea Martin - 0113 244 6100 - chelsea.martin@wrigleys.co.uk - www.wrigleys.co.uk

- In this fourth and final part of our vlog series on domicile, I will focus again on the circumstances in which a non-UK domiciled individual would be treated as deemed domiciled in the UK. Part 3 explained the “15 year rule” and this Part will explain the “three year rule” in more detail.

- If the three year rule applies, an individual is treated as having a UK domicile for a three year period after ceasing to have an actual UK domicile. For example, if they decide to live in a different country and they make that country their permanent home, for three calendar years after the move they will be treated as still having a UK domicile.

- If an individual was born in the UK or has a UK domicile of origin at birth, and they return to reside in the UK for any reason, they are known as a “formerly domiciled resident” and different rules apply, I have explained these rules in more detail in Part 2 of the vlog series.

- These changes make it more difficult for individuals to cast off their UK domicile if they permanently move to live abroad. It also means that more non-domiciled individuals living in the UK will be deemed domiciled and their worldwide estate will become subject to UK inheritance tax, even if they are domiciled abroad.

The information in this vlog is necessarily of a general nature and does not constitute specific advice. You should obtain professional advice in relation to your own particular affairs and you should not rely on the information in this vlog. If you have any queries or need any legal advice please feel free to contact Wrigleys Solicitors.