This aerial view shows the Wadi-al-Salam cemetery in Iraq's holy shrine city of Najaf, on February 10, 2023.  - Wadi-al-Salam cemetery, often described as the world's biggest, bears silent witness to life and death over 14 centuries.  Flowers, photographs and religious banners honour many of the millions buried in the ochre desert sands of the "Valley of Peace", victims of war and disease, accidents and old age.  (Photo by Qassem al-KAABI  /  AFP)

Iraq's Wadi-al-Salam cemetery echoes 14 centuries of life and death - in pictures



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Why your domicile status is important

Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.

Updated: March 01, 2023, 10:20 AM

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