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How to manage a domicile enquiry

Hugh Gunson (Charles Russell Speechlys) explains how best taxpayers and their advisers can manage HMRC enquiries into domicile.
 

Recent years have seen a significant increase in HMRC enquiries into domicile status. Areas of focus include:

  • long-term UK residents who claim not to have acquired a UK domicile of choice;
  • individuals with a UK domicile of origin who return to the UK but maintain they have not abandoned a domicile of choice acquired in another jurisdiction; and
  • children who claim foreign domicile by reference to the domicile of a parent or grandparent despite never having resided outside the UK (e.g. Henderson v HMRC [2017] UKFTT 556).

These enquiries present particular challenges (often due to the age and scope of potentially relevant material) and require careful management.

What is domicile and why is it still relevant?

Domicile is a common law concept that is critical to an individual’s CGT IHT and income tax treatment. Domicile is acquired in...

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