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taxadvisor.uk
taxadvisor.uk, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 4996
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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I am a British ex***** *****ving and working overseas (non resident

Resolved Question:

I am a British ex***** *****ving and working overseas (non resident in the UK for tax purposes). I am getting divorced through the UK courts and need to declare I am domicile for divorce petition. Are there any UK tax implications?
Submitted: 2 years ago.
Category: Tax
Expert:  taxadvisor.uk replied 2 years ago.
Hello and welcome to the site. Thank you for your question.

You say you need to declare I am domicile for divorce petition ...
Is your country of domicile the UK?

Many thanks
Customer: replied 2 years ago.
I am a British national. I am resident in Kuwait but I intend to return to the UK once I finish working here
Expert:  taxadvisor.uk replied 2 years ago.

Chris, thank you for your prompt reply.

There are three types of domicile for UK tax purposes, namely
domicile of origin (the country in which you were born)
domicile of choice (when you settle in another country permanently or indenfinitely)
domicile of dependence (the person to whom you are legally dependent)

These are covered in HMRC guidelines RDR1 on Page 24 here

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/366836/rdr1_1_.pdf

If you are domiciled in the UK, your are covered by the UK tax rules governing IHT etc.
Being non-resident has tax implications covering direct taxation like income tax and capital gains tax.

Based on what you have informed, for your divorce petition, your domicile is in the UK.

I hope this is helpful and answers your question.

If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.

taxadvisor.uk and other Tax Specialists are ready to help you
Expert:  taxadvisor.uk replied 2 years ago.
I thank you for accepting my answer.

Best wishes.