Uk domicilty

periods of absence

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when a Non Dom person resides in the UK for 6 years and then goes to live abroad for 2 years , ie becomes non resident, and then returns to the UK , is the clock then  reset for period of UK residence in determing ;

1) remittance basis of taxaion

2) the deemed domicile status

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Portia profile image
By Portia Nina Levin
08th Feb 2017 15:35

No.

What part of 7 out of the last 9, 12 out of the last 14 and 17 (or 15) out of the last 20 do you find unclear?

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Replying to Portia Nina Levin:
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By clarance.netto
08th Feb 2017 16:14

on his return does he have another seven years of residence rule before he has to pay the RBC

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Replying to clarance.netto:
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By Portia Nina Levin
08th Feb 2017 16:37

What part of "No" was unclear?

Each year you need to ask, "has he or has he not been resident in the UK for 7 or more of the last 9 tax years?" If the answer for any tax year is yes, then he is liable to the RBC.

You need to repeat the test for 12 out of 14 and 17 out of 20.

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By bajones
08th Feb 2017 15:38

Not reset, hence the seven of nine, etc. A two year absence just delays it by two years.

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