Section 835BA — Income Tax Act 2007: Deemed 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.