The EU settlement scheme, residence and domicile status

With Covid-19 having hijacked the Brexit agenda it may seem that discussing the post-Brexit situation is no longer relevant. However this is far from the case based on the questions that are arising on the legal and tax implications of the EU settlement scheme (EUSS) for existing international residents as well as for those considering applying.

What is the EU settlement scheme?

The settlement scheme (tinyurl.com/y7vko4sf) is the means by which the UK gives effect to the citizens’ rights provisions in Part II of the UK-EU Withdrawal Agreement. It is intended to ensure continuity following Brexit so that EU EEA and Swiss nationals residing in the UK can obtain leave to remain in the UK before the end of the current transition period which expires 31 December 2020.

Broadly the settlement scheme provides for...