In the UK taxation context, how are non-domiciled individuals defined?

Non-domiciled individuals in the UK taxation context are classified as those who reside in the UK but regard another country as their permanent home. This status has significant implications for tax liabilities, as non-domiciled individuals may only be taxed on their UK income and gains, and could be able to claim certain reliefs and exemptions on foreign income.

This definition is crucial because it highlights the distinction between residency and domicile. While a non-domiciled individual may live in the UK, their permanent home remains outside of it. This nuanced understanding of domicile and residency affects how individuals' income and gains are taxed within the UK tax system.

In contrast, citizenship does not directly determine an individual's tax status in this context, as individuals who are citizens of the UK may also be domiciled elsewhere. The option referring to those living outside the UK for more than six months does not align with the definition of non-domiciled status, as it is more focused on residence rather than an individual's home. Lastly, having no income from the UK does not define the domicile status of an individual, as it is possible for someone to be non-domiciled yet still have UK income. The key focus lies in how a person views their permanent home in relation to the UK