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22 October 2000
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It has been the practice to test the Revenue's view on an individual's domicile in various circumstances, in particular where the individual is United Kingdom resident, depositing offshore funds and not remitting the income (or part of it) to the United Kingdom.
Suppose an individual is non-United Kingdom resident, and a chargeable transfer is made of foreign situs assets somewhat in excess of the inheritance tax nil rate band plus available exemptions.
The domicile of the individual is clearly crucial in determining the tax liability.
My question is: how far has self assessment put the tax reporting burden on the individual, particularly in the above circumstance?
(Query T15,709) Eli Ci mod.
