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Residence and Domicile

As part of our UK and US tax return preparation service ,we will help you to understand your tax status in the UK.

The extent to which you will be liable to UK tax will depend on whether you are:

  • Resident; and/or
  • Ordinary resident; and/or
  • Domiciled in the UK

These terms are not defined in law but the rules are largely based on case law. The Inland Revenue’s interpretation of the rules, which are accepted in practice, is given in their booklet IR20 which can be found at:


There has been much publicity over the last couple of years about reviewing the rules and their application following the publication of an Inland Revenue consultation document. However, as yet there have been no changes announced. Our view is that the booklet IR20, although generally helpful in its guidance, often answers the wrong questions with incomplete answers or does not deal with many realities of the modern commercial world.

How can Stephen Asher Consulting help you?

Whether you are coming to the UK, are already working here, or are leaving the UK, it is important that you seek advice as to:

  • What your residence and domicile status is or will be
  • What are the resultant tax implications, including UK inheritance tax
  • How to structure your affairs to take advantage of any beneficial tax treatments
  • What records you need to keep
  • How the remittance basis of taxation works

If you would like an initial consultation, please call or email Alison Asher.

UK Tax Returns
US and Federal State
Residence and Domicile
Estate and Inheritance Tax Planning
Expatriate Employer Services
Policy Design
Process Improvement
Vendor Value