Last Will And Testament For UK Nationals Living at Home or Abroad


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                           Residency and Domicile
Your tax position regarding inheritance taxes (and other taxes) in the UK depends upon two things:-

Are you resident and / or ordinarily resident here in the UK?

Are you domiciled here in the UK? 
Spouses are treated as individuals in their own right, but in the "accompanying partner on overseas assignment" scenario will be treated as their partner, which makes life easy re joint assets and investments etc. ( For non UK spouses, seek advice).
People UK born and bred, and living in the UK and who are not planning to leave, and who have no offshore assets, can skip all of this. You will be UK Resident, Ordinarily Resident and UK Domiciled and liable for all taxes under the ordinary rules.
This is where you live. If you live in the UK you are both resident and ordinarily resident, no problem.
If you do not spend any time in the UK then you are neither resident nor ordinarily resident. This means that if you live outside the UK then UK investments are, to you, offshore.
problems about your residency status arise if you spend a lot of time overseas, or you are yourself a temporary or permanent incomer to the UK.

Residency is determined for a whole tax year, it is not normally split, . It is possible therefore to be resident in more than one jurisdiction for the same tax year, or indeed resident in none.

As far as the UK is concerned the rule is six months. If you are in the country for six months during a tax year then you are deemed resident. The period is normally defined as 183 days total, with leaving and arrival days not counted, do not  let your schedule get you into the position where these finer points are important.

There is also the three month test, which is more complex. Broadly speaking if you average more than three months a year in the UK then you can be deemed UK resident. overlong or frequent visits home can ruin your tax planning
You are given a domicile at birth,  it is normally that of the father ( unless illegitimate or posthumous (born after the death of your father) when it is then that of the mother). Your domicile (in most cases) is the home country of your family at the time of your birth and childhood.

If you were born and raised in the UK by non immigrant parents then you will be of UK Domicile. 

If you were born and raised outside the UK by non UK parents then you are not UK Domiciled.

The main point about Domicile is that it is very hard to change as an adult. This can have good or bad effects but changing from or to UK domicile is not easy.

Simply leaving the country or moving here does not change your domicile. It is possible to live overseas for many years and die still UK domiciled. It is possible to live in the UK all your adult life and still die not UK domiciled. (domiciliation)

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