Chapter 6Disputes as to domicile or ordinary residence
42Board to determine dispute as to domicile or ordinary residence
(1)This section applies if, in connection with any of the provisions listed in subsection (3), there is a dispute as to whether a person is or has been ordinarily resident or domiciled in the United Kingdom.
(2)The question whether the person is or has been so resident or domiciled is to be referred to and decided by the Board of Inland Revenue.
(3)The provisions referred to in subsection (1) are—
section 15 (earnings for year when employee resident, ordinarily resident and domiciled in UK);
section 21 (earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings);
section 22 (chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK);
section 23 (calculation of “chargeable overseas earnings”);
section 25 (UK-based earnings for year when employee resident, but not ordinarily resident, in UK);
section 26 (foreign earnings for year when employee resident, but not ordinarily resident, in UK);
section 341 (deduction for travel expenses at start or finish of overseas employment);
section 342 (deduction for travel expenses between employments where duties performed abroad);
section 355 (deduction for corresponding payments by non-domiciled employees with foreign employers);
section 376 (deduction for foreign accommodation and subsistence costs etc. where overseas employment);
section 390 (exception for payments to non-approved pension schemes if non-domiciled employees with foreign employers).
43Appeal against Board’s decision on domicile or ordinary residence
(1)A person who has been given notice of the Board’s decision on a question under section 42 may, if aggrieved by that decision, appeal to the Special Commissioners.
(2)The notice of appeal must be given to the Board within 3 months after the date on which the person is given notice of the Board’s decision.