RDRM25030 | Domicile: Deemed domicile: Condition B

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only.

Condition B (section 835BA (4)) is that the individual has been UK resident for at least 15 of the 20 tax years immediately preceding the relevant tax year.

Example

Salvo came to the UK in July 2002, he was born in Italy and is not domiciled in the UK at common law. The table below shows his residence status in the UK since his arrival.

2002-2003 resident

2003-2004 resident

2004-2005 resident

2005-2006 resident

2006-2007 resident

2007-2008 resident

2008-2009 resident

2009-2010 resident

2010-2011 resident

2011-2012 not resident

2012-2013 resident

2013-2014 resident

2014-2015 resident

2015-2016 resident

2016-2017 resident

2017-2018 resident

2018-2019 resident

In 2011-2012 Salvo worked for the whole year in the United States on secondment from his UK employer.

In this example Salvo will be deemed domiciled from 2018-2019 because he has satisfied Condition B, having been UK resident for 15 years of the last 20 tax years preceding the relevant tax year.