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Non-UK domiciles and the UK family home

By Meg Saksida, June 2021

Meg Saksida considers the tax issues to consider in the ownership of a UK family home. 

Non-UK domiciled expats from other countries are often invited to come to the UK to bring unique skills and expertise, novel ideas and investment. When a non-UK domiciled individual arrives in the UK, they will need somewhere to live, but having a home or accommodation in the UK means they will need to consider their exposure to UK tax. 

In the past, there were several tax advantages available to a resident, non-UK domiciled individual (RND) purchasing UK property, but recent anti-avoidance legislation has ended most of these advantages, so a non-UK domiciled individual’s purchase of a UK property needs to be well thought out. 

Statutory residence test 

The first thing to consider is the impact of having a home in

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