Emma Chamberlain of the Chartered Institute of Tax said of the domicile changes announced in the Pre Budget Report:
The CIOT hopes that the Government will introduce one simple statutory test on residence to end the current climate of uncertainty, which is very damaging for the mobile worker in the current global environment. Under present law a person who emigrates may not always under present law be able to determine whether he remains UK resident or not. We would welcome consultation on any proposed domicile and residence changes.
One test of residence will do nicely.
It means domicile has to go.
It's good to see some realism on this.