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Deemed Domicile

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The Remittance Basis Charge

By UKNDT on September 1, 2021
Posted in Deemed Domicile, Dual residence, Remittance Basis Charge

Access to the remittance basis is not free for a UK non-dom who is at least 18 years old, and classed as a “long-term resident”. Such a person must pay the “remittance basis charge” (RBC) for any tax year in which she wishes to use the remittance basis.
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Deemed domicile

By UKNDT on June 17, 2021
Posted in Deemed Domicile

An individual may be non-UK domiciled under common law, but nevertheless deemed UK domiciled for tax purposes.
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Continue Reading Deemed domicile

UK Non-Dom Tax

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UKNDT is a blog about the UK domestic tax law and tax treaty issues facing individuals who are resident in the United Kingdom, but not domiciled there.

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