Part 14

Income tax liability: miscellaneous rules
Chapter 2A

Domicile

Deemed domicile
835BA
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.
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)
S. 835BA inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 29(1)
S. 835BA applied (with application in accordance with Sch. 11 para. 1(1) of the amending Act) by Finance Act 2025 (c. 8), Sch. 11 para. 1(1)(5)
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))
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)
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))
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)
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))
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))
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))
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)
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))
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))
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