Residence, ordinary residence and domicile: definitions and UK tax implications for individuals

This note contains links to practice notes covering: the meaning of "residence" and "ordinary residence" in the context of UK taxation; the meaning of "domicile" and the UK tax implications for individuals of these concepts.

We are updating this resource in the light of the further consultation document on reforms to the taxation of non-UK domiciled individuals published by HMRC on 18 August. To follow progress of this development see Private client tax legislation tracker 2015-16: Permanent non domiciled tax status abolished, IHT: UK Property owned indirectly, Remittance basis: de minimis exemption, Remittance basis: business investment relief.


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