HMRC to tighten up on domicile

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The Times has reported:

Non-domiciled people living in the UK face a crackdown by HM Revenue & Customs which has added extra questions to the coming year's tax returns, The Times has learnt.

From April 6, non-domiciled residents filling in a self-assessment tax return will for the first time be asked to declare on what date they changed their domicile. They will also have to confirm if they have ever been domiciled in the UK as well as stating the date on which they came to live in the UK.

Angela Beech, tax partner at Blick Rothenberg, the accountancy firm, said: "Up until now nondomiciled people simply had to confirm that this was their status. Now it looks like the Revenue is getting ready to challenge them. It is a stealthy way of doing this. They are not changing legislation, but it seems likely that there will be more investigations into nondomiciled taxpayers."

The bad news is that this means domicile is not going yet.

The good news is awareness of it is going up the agenda.


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