Deemed domicile and residency

Individuals will be deemed UK domiciled from 6 April 2017 if:

• They have been resident in the UK for at least 15 of the last 20 years
• They were born in the UK with a UK domicile of origin and are UK resident (‘returning non-doms’)

This will mean that some taxpayers who currently have access to the ‘remittance’ basis of taxation will no longer have this available to them (for income tax and capital gains tax) from 6 April 2017.

So if you could be adversely affected you might need to leave the UK by 5 April 2017 (if originally born in the UK with a UK domicile of origin) or if not, if you have been present in the UK for too long and need to have a six year stint outside.