# Non domiciled UK and tax return



## bfdfix (Aug 21, 2016)

Hi everyone,

I'm a UK citizen mostly living in Portugal, and a resident in Portugal.

I'm filling out my tax return in the UK, and have to pay tax in the UK due to my income coming from UK property, and will also have to file a tax return in Portugal, although won't pay any tax in Portugal from my UK property income.

Anyway residency isn't an issue, I'm a Portuguese resident and need to declare worldwide income there, no problem.

I will possibly have some income from Portugal, which I assume UK domicile or not, I won't need to pay in the UK, as I'm not a UK resident.

However my domicile status for my UK tax return is the issue, as I find it a little confusing. 

I hopefully intend on living in Portugal full time, so that would suggest being domicile there, however I only rent a room there for now, and I have my Mum in the UK who I believe have dementia and things are becoming more difficult. So in the long term I don't know if I will need to come back to the UK.

I just don't want to tick the box of non domicile in the UK if it's going to negatively affect me, when maybe I'll end up back in the UK anyway.

Any help on this is appreciated! I've tried to contact the HMRC numerous times and have been told due to the virus situation it's email only, I've emailed and got an auto response saying it may take 5 working days to respond, which was 15 working days ago, I called a second time and they said there is nothing they can do.

Thanks!


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## Dunedin (Aug 12, 2013)

At present you are not UK resident. Presumably you have checked that by going through the Statutory Residence Test.
As you are not UK resident, the principal effect of your domicile status is on inheritance tax. However, even if you had established a domicile in Portugal, you would revert to being domiciled in the UK on returning to the UK (other than for short breaks) under the rules relating to "returners."
Therefore it does not much matter whether or not you claim to be non-domiciled in the UK when completing your UK tax return.


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