Income Tax Act 2007

[F1 Chapter 2A U.K. Domicile

Textual Amendments

F1 Pt. 14 Ch. 2A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 77 (with Sch. 9 paras. 1-9, 22)

835B Domicile for income tax purposes of overseas electors U.K.

(1) In determining for income tax purposes where a person is domiciled, disregard any relevant electoral action taken by the person (whether taken before, on or after the day on which TIOPA 2010 is passed).

(2) For the purposes of this section, relevant electoral action is taken by a person if—

(a) the person does anything with a view to, or in connection with, being registered as an overseas elector, or

(b) the person, when registered as an overseas elector, votes in any election at which the person is entitled to vote as a result of being registered as an overseas elector.

(3) For the purposes of this section, a person is registered as an overseas elector if the person is—

(a) registered in any register of parliamentary electors in pursuance of such a declaration as is mentioned in [F2 section 1(2)(a)] of the Representation of the People Act 1985 (extension of parliamentary franchise to certain non-resident British citizens), F3 ...

F3 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Subsection (1) does not prevent regard being had, in determining a person's domicile at any time, to any relevant electoral action taken by the person if—

(a) the person's domicile at that time is being determined for the purpose of ascertaining that or any other person's liability to income tax, and

(b) the person whose liability is being ascertained wishes regard to be had to that action.

(5) If a person's domicile is determined in accordance with any such wishes, that domicile is to be regarded as having been determined for the purpose only of ascertaining the liability concerned.

Textual Amendments

F2 Words in s. 835B(3)(a) substituted (16.1.2024) by Elections Act 2022 (c. 37), s. 67(1), Sch. 7 para. 7 (with Sch. 7 para. 13); S.I. 2023/1405, reg. 2

F3 S. 835B(3)(b) and word repealed (31.12.2020) by The European Parliamentary Elections Etc. (Repeal, Revocation, Amendment and Saving Provisions) (United Kingdom and Gibraltar) (EU Exit) Regulations 2018 (S.I. 2018/1310), reg. 1, Sch. 1 Pt. 1 (as amended by S.I. 2019/1389, regs. 1, 2(2))

[F4 835BA Deemed domicile U.K.

(1) This section has effect for the purposes of the provisions of the Income Tax Acts or TCGA 1992 which apply this section.

(2) An individual not domiciled in the United Kingdom at a time in a tax year (“the relevant tax year”) is to be regarded as domiciled in the United Kingdom at that time if—

(a) condition A is met, or

(b) condition B is met.

(3) Condition A is that—

(a) the individual was born in the United Kingdom,

(b) the individual's domicile of origin was in the United Kingdom, and

(c) the individual is UK resident for the relevant tax year.

(4) Condition B is that the individual has been UK resident for at least 15 of the 20 tax years immediately preceding the relevant tax year.

(5) But Condition B is not met if—

(a) the individual is not UK resident for the relevant tax year, and

(b) there is no tax year beginning after 5 April 2017 and preceding the relevant tax year in which the individual was UK resident.]]

Textual Amendments

F4 S. 835BA inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 29(1)

Modifications etc. (not altering text)

C1 S. 835BA applied (with effect in accordance with Sch. 8 para. 3(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 3(6)

C2 S. 835BA applied by 1988 c. 1, s. 266A(8A) (as inserted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 1)

C3 S. 835BA applied by 1992 c. 12, s. 16ZA(7) (as inserted (with effect in accordance with Sch. 8 para. 3(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 3(3))l

C4 S. 835BA applied by 1992 c. 12, s. 69(2F) (as inserted (with effect in accordance with Sch. 8 para. 6(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 6(1))

C5 S. 835BA applied by 1992 c. 12, s. 86(3A) (as inserted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 7)

C6 S. 835BA applied by 1992 c. 12, s. 275(3A) (as inserted (with effect in accordance with Sch. 8 para. 8(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 8(1))

C7 S. 835BA applied by 1992 c. 12, Sch. 5A para. 3(3A) (as inserted (with effect in accordance with Sch. 8 para. 9(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 9(1))

C8 S. 835BA applied by 2003 c. 1, s. 355(2) (as amended (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(2))

C9 S. 835BA applied by 2003 c. 1, s. 373(7) (as inserted (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(3))

C10 S. 835BA applied by 2003 c. 1, s. 374(10) (as inserted (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(4))

C11 S. 835BA applied by 2003 c. 1, s. 376(6) (as inserted (with effect in accordance with Sch. 8 para. 10(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 10(5))