Revenue Guide to Non-Dom Enquiries


HMRC have issued new guidance on when they will formally consider a person’s domicile for Inheritance Tax Purposes and make a determination. This will only occur when there is a risk of significant loss of tax to the Exchequer.
The costs of such enquiries will be borne in mind as they can be extensive: the amount and nature of the information required by HMRC to make such decisions is quite extensive.
See Revenue and Customs Brief 34/10

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