Part 2Employment income: charge to tax

Chapter 6Disputes as to domicile or ordinary residence

C142Board 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).