Residence and Domicile

Whether you are leaving or arriving in the UK, or living abroad, we can advise you on your UK tax position


Residence and Domicile

Your residence and domicile status (if you are leaving or arriving in the UK) can impact on a variety of UK taxes including income tax, capital gains tax and inheritance tax. Furthermore, your residence and domicile is not always easy to determine and may not be what you think it is.

In today’s global economy CKLG Accountants in Cambridge can provide help and advice to assist you in complying with your reporting, personal tax returns and UK tax planning requirements.

The Statutory Residence Test (SRT) came into effect from 6 April 2013 and applies from 2013-14 onwards.  Different rules applied for earlier years. You can, if you choose, elect to have your residence status for those earlier tax years decided by the SRT, purely for the purpose of establishing your residence status from 2013-14 onwards. 

CKLG Accountants can provide bespoke advice to determine your residence or domicile position and advise in connection with the following:

  • Statutory Residence Test 
  • Establishing domicile status and effect on Uk position
  • Remittance basis charge
  • Coming to and leaving the UK
  • Double taxation claims
  • Double tax treaties
  • Non-residential Capital Gains Tax
  • All aspects of UK taxation

Residence and Domicile