POLICYWithdrawnPolicy paper · gov.uk

Draft legislation: deemed domicile - Income Tax, Capital Gains Tax and Inheritance Tax

This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: deemed domicile - Income Tax, Capital Gains Tax and Inheritance Taxapplication/pdf Explanatory note for deemed domicile - Income Tax, Capital Gains Tax - clause 1 and schedule 1application/pdf Explanatory note for deemed domicile - Inheritance Tax clause 2application/pdf