Offshore account with debit card - Where?

In message , Chris Blunt writes

Yes, there must be NO links whatsoever ( a famous one is a non -res who wanted to be buried in UK, this was sufficient to retain UK Domicile and bring the estate into UK IHT)

Worth pointing out that there is non-UK domicile for income tax, and a non UK domicile for IHT. The latter is a lot harder to do than the former.

"john boyle" wrote

What if the non-res didn't state this desire, but his/her family decided after (s)he died, to bury them in UK?

What differences do you have in mind - other than the deemed domiciled aspects ( mainly for long term UK residents - 17 years out of the preceding

Also, a relevant Double Tax Treaty might define domicile.

Tim,

the Inland Revenue link that John Boyle provided sums it all up nicely.

I will become officially resident here after spending 3 full years here. In the meantime, I am only liable to income tax where the salary is remitted to the UK.

It is not something most people can take advantage of, and it is not a long-term tax dodge for me.

and thank you everybody for your comments.

I wonder if after having broken those links and lost UK domicile status you can re-establish them again at a later date without regaining your domicile. I mean a non-British citizen would be able to maintain quite significant links without being considered to be domiciled there.

Chris

Phil, thanks for the suggestion. They do charge an inordinately high

I'll keep looking.

I live in the Middle East. I am non-resident in the UK for tax.

In message , Tim writes

I think that would be OK.!!

In message , Chris Blunt writes

Such as?

"john boyle" wrote

What if (s)he had secretly told his/her family of a desire to be buried in UK, but no-one else? ;-)

living there, working there, marrying a local. As you said, moving away from the UK and doing all of the above does not lose you your UK domicile of birth. It therefore seems reasonable to suggest that someone who moves to the UK and does all the above does not lose them their domicile of birth.

tim

then I suggest you re-read section5.2 and explain why it doesn't apply to your earnings from work carried out in the UK.

If you read the rest of section 5 you will see that every reference to being taxed on a remittance basis is used in reference to 'overseas earnings'.

If having read the document that you do not reach the conclusion that the IR are entitled to tax ALL UK sourced income for work carried out in the UK, regardless of the residency status of an individual, then you have misread it.

I don't doubt your desire to be correct, I do believe that you have miss-understood the rules.

tim

In message , Tim writes

That might be an undertaking they could not complete. :-)

In message , tim writes

If you are referring to an ex-UK domicile then behaving as a foreign domicile in UK then this wont work because your intention to lose UK domicile has to be demonstrably a permanent and irreversible decision.

Surely they could own property and maintain bank accounts in the UK but still be considered to be domiciled in their own country.

Chris

In practical terms, how could you possibly demonstrate that any decision is irreversible?

Chris

In message , Chris Blunt writes

You forget that we are dealing with a Government Department. If you successfully lose your UK Domicile, then returning to UK will likely restore it.