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Domicile overview


Produced by Tolley in association with and Steph Carr of BDO LLP
Employment Tax
Guidance
tag-icon Autumn Budget 2024

Domicile overview


Produced by Tolley in association with and Steph Carr of BDO LLP
Employment Tax
Guidance
tag-icon Autumn Budget 2024
imgtext

Key points

The key points to remember in relation to domicile are:

  1. •

    up to 5 April 2025, domicile, along with residence, determines how an individual may be subject to tax in the UK and whether they can access certain regimes such as the remittance basis and overseas workday relief

  2. •

    an individual can only have one domicile at any given time and it does not regularly change in the same way a person’s residence status might

  3. •

    there are three types of domicile: domicile of origin, domicile of dependency and domicile of choice

  4. •

    notifying HMRC of non-domiciled status is completed via self assessment tax returns

Changes to domicile rules from 2025/26

In Autumn Budget 2024, the Government confirmed that the existing non-UK domicile system is withdrawn from 6 April 2025. Instead taxation of worldwide income and gains will be based on conditions relating to an individual’s residence status rather than their domicile or deemed domicile. Details of the changes are provided in the Abolition of the remittance basis from

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Nicole Caraglia
Nicole Caraglia

Tax Manager, BDO LLP , Employment Tax, Global Mobility

Nicole is a Tax Manager within BDO London's Global Employer Services tax team. She has specialised in expatriate tax for 10 years, working in a Big 4 and a much smaller professional services firm before joining BDO in 2021.She has worked with a variety of clients, ranging from individuals and start up companies to global corporations with large global mobility programmes.She has experience in assisting clients with their global mobility programmes as well as regular consulting around assignment planning, remote working arrangements, employment taxes, social security and expatriate payroll operation.Nicole has contributed to TolleyGuidance in Employment taxes.

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