RDRM25030 - Domicile: Deemed domicile: Condition B
Condition B (section 835BA (4)) is that the individual has been UK resident for at least 15 of the 20 tax years immediately preceding the relevant tax year.
Example
Salvo came to the UK in July 2002, he was born in Italy and is not domiciled in the UK at common law. The table below shows his residence status in the UK since his arrival.
2002-2003 resident
2003-2004 resident
2004-2005 resident
2005-2006 resident
2006-2007 resident
2007-2008 resident
2008-2009 resident
2009-2010 resident
2010-2011 resident
2011-2012 not resident
2012-2013 resident
2013-2014 resident
2014-2015 resident
2015-2016 resident
2016-2017 resident
2017-2018 resident
2018-2019 resident
In 2011-2012 Salvo worked for the whole year in the United States on secondment from his UK employer.
In this example Salvo will be deemed domiciled from 2018-2019 because he has satisfied Condition B, having been UK resident for 15 years of the last 20 tax years preceding the relevant tax year.