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Legal Terms - deemed domicile
An individual not domiciled in the UK is treated as having a UK *domicile for the purposes of determining his or her liability to inheritance tax, income tax, and capital gains tax if they have resided in the country for more than 14 of the 20 years prior to the occasion of charge, or if they were born in the country with a UK domicile of origin and were in the country for the tax year of charge (or, in the case of inheritance tax only, the previous year): see Inheritance Tax Act 1984 s 267, Income Tax Act 2007 s 835BA. This is an inheritance tax levy based on international income (or worldwide estate in the case of inheritance tax). Additionally, the provision applies inheritance tax worldwide for three years following a person's departure from a UK component area.
An individual not domiciled in the UK is treated as having a UK *domicile for the purposes of determining his or her liability to inheritance tax, income tax, and capital gains tax if they have resided in the country for more than 14 of the 20 years prior to the occasion of charge, or if they were born in the country with a UK domicile of origin and were in the country for the tax year of charge (or, in the case of inheritance tax only, the previous year): see Inheritance Tax Act 1984 s 267, Income Tax Act 2007 s 835BA. This is an inheritance tax levy based on international income (or worldwide estate in the case of inheritance tax). Additionally, the provision applies inheritance tax worldwide for three years following a person's departure from a UK component area.
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