Non Dom taxation


(Hazelevans) #1

If a British Citizen lives and works abroad permanently, is he still considered non-domicile if he has any of the following?

State pension rights
Make DSS contributions for access to the NHS
Hold UK credit cards


(Mlindley) #2

Domicile is a tricky concept and my initial response would be that (i) someone who lives and works abroad may never have shed their English domicile; but (ii) none of the three factors you mention would necessarily be determinative of whether someone has retained an English domicile (or reverted to it, after having first acquired a domicile of choice elsewhere). The general principles in Dicey, Morris & Collins on The Conflict of Laws on domicile are a good place to start in terms of analysing this.


(Hazelevans) #3

Thank you for replying. We’ll look into this further.