Uk Domicile Question

[PattayaParent]

I am a British passport holder but a long term non-resident (25+ years).

My wife is Vietnamese and has no immigration status in UK.

Our child was born outside of UK and although has a British passport we travel everywhere on the VN passport.

Would our child be considered UK domiciled?

[7by7]

A person is domiciled in the country where they live.

See Domicile: Definition

and Non UK Domicile Solutions.

Edited April 8, 2009 by 7by7

[PattayaParent]

A person is domiciled in the country where they live.

Not exactly true but the link you provided has proven useful anyway.

[caf]

A person is domiciled in the country where they live.

Not exactly true but the link you provided has proven useful anyway.

A person is certainly NOT domiciled in the country they live. Check a uk tax site/

tax questions are best asked of qualified accounatnts or referenced tom internet sites not on thaivisa.

( uk accountant)

[briley]

To answer the OP the child is probably not domiciled, it seems he/she does not live in the UK and is not connected with the UK.

The child is almost certainly non resident (spends less than 183 days in the the UK in any one year and less than an average of 91 days in the UK in the past 4 years). If a UK national who is non-dom moves temporarily to the UK but maintains close ties with their country of domicile then they will be treated as non-dom for tax - but it is a tricky one and great care is needed.

The one other main affect of being domiciled/non domiciled is inheritance tax. All UK domiciled persons must pay UK inheritance tax regardless of where in the world they live or die.

But the Inland Revenue will only give a definitive answer as to whether you are domiciled or not when you are due to pay the tax, and by then it is a little late to do anything about it.

[torrenova]

A UK passport holder is resident for many purposes the second they enter the UK. The test case, though not binding in all areas, is the Swaddling Case.

If the OP is querying tax liabilities, then I suggest a tax specialist.

[7by7]

A person is certainly NOT domiciled in the country they live. Check a uk tax site/

I did check a UK tax site, HMRC, which says

Broadly speaking, under English law you are domiciled in the country in which you have made your permanent home.

[PattayaParent]

Thanks for all your replies.

In a nutshell the HMRC site states that at birth a child acquires the domicile of the father if legitimate and domicile of the mother if illegitimate.