HM Revenue and Customs (HMRC) have recently redoubled their efforts in raising enquiries into individuals who claim to be non-UK domiciled, with a new department set up for this purpose. This is despite the introduction of a new statutory provision in 2017 which deems a non-domiciled individual as UK domiciled once they have been UK resident for more than 15 out of the previous 20 years (the “15-year rule”). Download our briefing note which looks in more detail at domicile enquiries.
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