Income Tax Act 2007 section 835BA

Deemed domicile

Section 835BA sets out the circumstances in which an individual who is not actually domiciled in the United Kingdom will nevertheless be treated as UK domiciled for income tax and capital gains tax purposes.

• An individual not domiciled in the UK may be deemed UK domiciled if they were born in the UK with a UK domicile of origin and are UK resident in the relevant tax year (Condition A)
• Alternatively, an individual is deemed UK domiciled if they have been UK resident for at least 15 of the 20 tax years immediately before the relevant tax year (Condition B)
• Condition B does not apply if the individual is not UK resident in the relevant tax year and has not been UK resident in any tax year beginning after 5 April 2017
• These deemed domicile rules apply across the Income Tax Acts and the Taxation of Chargeable Gains Act 1992 wherever those provisions reference this section