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Change of domicile


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I left the UK in 1985 and have never lived there since. I would like to change my domicile to Thailand where I have been living since 2009 and where I intend to live until I die. Can you tell me the procedures/forms/information necessary to implement this change. Thank you.

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Well to inheritance taxes, yes. Apparently after your death, the HMRC can go back and take 40% of everything you have every given to your partner or spouse. If you change your domicile to a more tax friendly jurisdiction they cannot do this.

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Presumably you're asking on the Consular website because you hope a Consular Officer will reply. If they do bother, all they will probably do is refer you to the HMRC website. You need to consult a tax lawyer, supplying your history and all current details.

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On 10/9/2023 at 6:50 PM, retarius said:

I left the UK in 1985 and have never lived there since. I would like to change my domicile to Thailand where I have been living since 2009 and where I intend to live until I die. Can you tell me the procedures/forms/information necessary to implement this change. Thank you.

Have a read of this which is recent -

https://www.thisismoney.co.uk/money/experts/article-12611045/Avoid-inheritance-tax-moved-Australia.html?ico=mol_desktop_money-newtab&molReferrerUrl=https%3A%2F%2Fwww.dailymail.co.uk%2Fmoney%2Findex.html

 

However from what I have read in the past HMRC will not give a definitive answer until after you have shuffled off your mortal coil...........

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On 10/10/2023 at 8:13 AM, retarius said:

Well to inheritance taxes, yes. Apparently after your death, the HMRC can go back and take 40% of everything you have every given to your partner or spouse. If you change your domicile to a more tax friendly jurisdiction they cannot do this.

You need to get some better advice.

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On 10/10/2023 at 10:26 AM, Eff1n2ret said:

Presumably you're asking on the Consular website because you hope a Consular Officer will reply. If they do bother, all they will probably do is refer you to the HMRC website. You need to consult a tax lawyer, supplying your history and all current details.

Thank you. I had an idea the 'consular' was a PR thing and not real like all things British.

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  • 3 weeks later...
On 10/10/2023 at 8:13 AM, retarius said:

Well to inheritance taxes, yes. Apparently after your death, the HMRC can go back and take 40% of everything you have every given to your partner or spouse. If you change your domicile to a more tax friendly jurisdiction they cannot do this.

There are two stories on a few solicitors websites regarding domicile. 

Sir Richard Burton spent the last 17 years of his life living in Switzerland to avoid UK inheritance tax. HMRC considered him still UK domiciled after his death because his funeral instructions were that he be buried wearing a red jacket, holding a book of Dylan Thomas's poems and his coffin be draped in the Welsh Flag.

The other is a financier who moved to Monaco. After he died HMRC found that people familiar with him mentioned that he hated Monaco and spent most of his time in Paris. 

With regard to Thailand I suspect it is hard to do unless you have a minimum of permanent resident status. Hard to claim it is your permanent home if you are on yearly extensions of a non immigrant O.

The UK solicitors I spoke to regarding wills, inheritance tax, domicile etc. were unwilling to give a definitive answer other than I would more than likely be considered domiciled in the UK.

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Assuming you're talking about domicile versus tax residency:

 

"A domicile is not a raincoat that can be put on and discarded at will".

 

Lord Denning, Master of the Rolls.

 

In other words, Denning thought that you cannot change your domicile whilst still alive.  "Domicile is more long-term and refers to where you consider you have your permanent home over the course of your life", which of course can't be known until after you have died.

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