Establishing non UK domicile & the DOM1

We're sometimes asked about the actual procedure in establishing a non UK domicile with the Revenue. The main way to do this is via a tax return, P86 and or DOM 1. We're in the process of creating a webcast to show this, however an important point to note is that the Revenue won't usually consider your domicile position unless it will actually impact on a tax liability. As it says on the DOM 1: This means that if you're a UK resident looking to establish your domicile status you'll need to ensure you have a small amount of unremitted foreign income or gains. If you're a non UK domiciliary it won't be taxed in the UK, if you are then it will be taxed. If you're leaving the UK as a former UK resident and want to establish non UK domiciled status this won't apply as you won't be charged to income tax or CGT on overseas income or gains in any case. The best way to then ensure your domicile position is relevant is to transfer overseas assets slighly over your remaining nil rate band to an offshore trust. If you're a non UK domiciliary the transfer would be exempt from IHT, if you're not it would be subject to IHT. If you want to know more on domicile check out our free article on Making the most of the UK domiciliary rules. Members can also view the article on Losing your UK domicile status in 2007