Non-domicile
Non-domicile status is given to people who were either not born here or whose parents spent most of their lives in another country.
A UK 'resident' for tax purposes is anyone, of any nationality, who spends more than half the year (strictly 183 days) in the UK for any reason - work is a common one.
By itself that would normally make them liable for UK income tax on their worldwide income. The anomaly, however, is that the same individual could simultaneously be 'non-UK domiciled' because their 'permanent legal home', as the tax rules put it, is not the UK.
Non-domicile status is given to people who were either not born here or whose parents spent most of their lives in another country.
Subscribe to MoneyWeek
Subscribe to MoneyWeek today and get your first six magazine issues absolutely FREE

Sign up to Money Morning
Don't miss the latest investment and personal finances news, market analysis, plus money-saving tips with our free twice-daily newsletter
Don't miss the latest investment and personal finances news, market analysis, plus money-saving tips with our free twice-daily newsletter
Get the latest financial news, insights and expert analysis from our award-winning MoneyWeek team, to help you understand what really matters when it comes to your finances.
MoneyWeek is written by a team of experienced and award-winning journalists, plus expert columnists. As well as daily digital news and features, MoneyWeek also publishes a weekly magazine, covering investing and personal finance. From share tips, pensions, gold to practical investment tips - we provide a round-up to help you make money and keep it.
-
8 of the best properties for sale with communal gardens
The best properties for sale with access to communal gardens – from an apartment in a listed building opposite London’s Hyde Park, to a wing of a mansion with access to 180 acres of parkland in Henley-upon-Thames
-
The five insurance policies you should have
Some insurance cover will be more important than others. We look at five insurance policies you may need to have to make sure you aren’t caught out in an emergency