We are specialists in dealing with the tax affairs of people known as �non-UK domiciled.� Many of our clients have this status and we have a great deal of expertise in advising clients of their tax position, the benefits they can enjoy and the pitfalls to be avoided.

Are you Non domiciled in the UK for taxation? And does it make any difference?

Books are written on this subject so this is the very briefest summary.

Very simply UK law has a concept of �domicile� which is distinct from residence or nationality, and you can only have one domicile at any time. That domicile is normally your country of origin. So if you were born in France, and your father's permanent home was France, then that will be your domicile, even if you have moved to the UK some years ago.

(In contrast if you were born overseas just because your father [who was from the UK] was working abroad at the time, then you will be UK domiciled.)

What it means for your tax.
Non UK domiciled persons receive special treatment on income and capital gains which arise outside of the UK. Such income or gains are taxed on what is called a �remittance basis�, meaning that tax is applied if or when the income and gains are brought into the UK.

If they are not remitted to the UK in any way, then they don't get taxed here. There are complicated rules and a number of traps for the unwary - we would always recommend specialist advice to people hoping to take advantage of �non domicile� status. But if you qualify you can benefit greatly - one of the reasons London is a favourite place for many of the world's wealthy individuals.