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Residence and Domicile for Individuals: A Practical Guide

Residence and Domicile for Individuals: A Practical Guide
3rd Edition
Series:  S&M's Practitioner Tax Library
Practice Area:  Accountancy, Taxation Law
ISBN:  9780414069343
Published by:  Sweet & Maxwell
Publication Date:  24 Sep 2018
Subscription Information:  Non-Subscribable Product
Format:  Hardback
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Residence and domicile are at the heart of any tax planning, especially where there is an international dimension. This book is an essential resource for tax practitioners involved in providing detailed tax advice to employees leaving and/or arriving in the UK to work; individuals emigrating or immigrating to the UK; successful entrepreneurs with expensive homes in the UK; foreign investors with UK holiday homes; and any other category of individual who simply wishes to visit the UK without accidentally acquiring UK residence or domicile.

Material new to this edition includes coverage of the changes to the deemed domicile rules, which came into effect in April 2017 and discussion of the new HMRC guidance on Form P85.

Key features:

  • Provides a comprehensive consideration of the new Statutory Residence Test
  • Sets out how the changes have affected the landscape in determining the status of those subject to the old definition of residence in the UK
  • Offers in depth analysis of the rules including their practical application and the difficulties encountered in doing so
  • Shows how the regime affects tax management relating not only to income tax, but also capital gains tax, inheritance tax and corporation tax
  • Examines key concepts such as days spent in the UK, home, work, location of work; full-time work; UK ties; family tie; accommodation tie; 90-day tie; and country tie are discussed
  • Updated to provide the latest HMRC tax return notes and Guidance Notes and in light of the HMRC6 publication, replacing RDR1.
  • Includes plenty of practical examples to put the Finance Act 2013 in context.
  • Includes a variety of problem scenarios facing practitioners who are interacting the HMRC and referring to the Finance Act 2013 which will prepare and provide the practitioner with further clarification on SRT post-implication.
  • Expanded to provide a comparison with the landscape prior to SRT implication to offer a comparison for those practitioners working on retrospective cases

Authored by Malcolm Finney formally partner & head of international tax at Grant Thornton and head of tax at Nabarro. Finney runs a tax training consultancy and is a key seminar and conference speaker on taxation issues.




  1. Overview and Key Concepts
  2. Automatic Overseas Tests: Non-UK Residence
  3. Automatic UK Tests: UK Residence
  4. Sufficient Ties Test: UK Residence
  5. Residence in the Tax Year of Death
  6. Split Year
  7. Anti-Avoidance: Temporary Non-UK Residence
  8. Ordinary Residence
  9. Record Keeping
  10. Tax Return and Supplementary Pages
  11. Pre-SRT: Residence and Ordinary Residence for the Individual
  12. Domicile
  13. Deemed Domicile: Inheritance Tax Purposes
  14. Deemed Domicile: Capital Gains Tax
  15. Deemed Domicile: Income Tax
  16. Deemed Domicile: Tainting of Non-Resident Settlor Interested Trusts for Income and Capital Gains Purpose
  17. Disposals of UK Residential Property Interests by Non-UK Resident Individuals post-5 April 2015
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