A UK ‘resident’ for tax purposes is anyone, of any nationality, who spends more than half the year (strictly 183 days) in the UK for any reason – work is a common one. By itself that would normally make them liable for UK income tax on their worldwide income. The anomaly, however, is that the same individual could simultaneously be ‘non-UK domiciled’ because their ‘permanent legal home’, as the tax rules put it, is not the UK. Non-domicile status is given to people who were either not born here or whose parents spent most of their lives in another country.
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