Readers’ forum: How does domicile apply for different taxes?

I have a client who acquired a domicile of dependence in Pakistan in 1971 when she married. She has lived outside the UK until recently.

She remains domiciled in Pakistan as a national. I am unsure as to whether that domicile fell away when she returned to the UK. I have searched far and wide and to my puzzlement and frustration I cannot seem to find a definite answer.

I believe the deemed domicile rules for inheritance tax income tax and capital gains tax need to be reviewed separately as my client could be deemed domiciled for one and not the other.

If readers could point me in the right direction that would be very much appreciated.

Query 20 293 – Worldly.

The client became subject to income tax and CGT in the year of return.

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