2021年4月
（*）Domicileの読み方は「ドミサイル」
弊社の顧客数名が英国歳入税関庁（HMRC）から「お訪ね書」を受け取り、英国での税務ポジションの明確化を求められました。対象は、HMRCが英国みなし定住者（Deemed Domicile）と見なす個人で、本人が非定住者（Non-Domicile）と思い込んでいるケースです。
英国の個人税は居住（Residency）と定住（Domicile）ステータスで決まります。居住ステータスは法定居住テスト（SPT）で判断され、英国を離れた個人の場合は前年・翌年の居住ステータスや両親のステータスも考慮されます。
2017年4月6日より、過去20年中15年間英国に居住した個人は「みなし英国定住者」となり、送金課税（Remittance Basis）が適用されず、海外所得が英国で課税対象に。非定住者だった個人も、みなし定住者に該当する場合、世界中の所得と資産が英国の相続税対象となり、定住者と同じ扱いを受けます。
イングランド法では、定住地（Domicile）は永住する家のある国を指し、原生本籍地（Domicile of Origin）は通常父親の定住地。例えば、香港出身の両親を持つ個人が香港とのつながりを維持する場合、英国に長く住んでも定住地は香港とみなされ、英国に永住しないか離れる証明が必要です。
結論
定住地ステータスの判断は複雑で、2017年4月以降、税務問題が増加。非定住者はHMRCからのお訪ね書を待つのではなく、過去のステータス確認、将来の移住計画の証拠収集を行い、いつでも対応できる準備が重要です。
【日本語のみ追加説明】
在英駐在員は「一時的に英国に居住し、いずれ母国に戻る非定住者」としてNon-Domicileと定義されることが多いです。
A couple of HMRC enquiries (aka latest nudge campaigns) were issued to our clients to clarify their UK tax position. The targets of the campaigns include two specific categories of individuals: those whom HMRC consider to be deemed domiciled and those who consider they are non-UK tax residents.
The taxation of individuals in the UK is determined by residence and domicile status. Under the current legislation, the UK applies a comprehensive statutory residence test (SPT) to determine whether an individual is resident in the UK. By determining the residency, individuals may also need to look at their residence position for the previous years – and often of their parents – and subsequent years – an individual’s stated objective of leaving the UK.
From 6 April 2017, HMRC has the concept of deemed domiciled for all UK income tax purposes once an individual has been UK resident for 15 out of the previous 20 tax years. This means he or she will no longer be able to claim the remittance basis from that date. Individuals who have previously claimed non-domicile status will pay tax on their worldwide income and gains, as well as be subject to UK inheritance tax (IHT) on their worldwide assets, same as UK domiciled individuals. In other words, it also means a minor who lived with non-domiciled parents in the UK can be deemed domiciled if he or she meets the 15 out of 20 years rule.
Under English law, an individual’s domicile is the country in which they have his or her permanent home, even though he or she may be currently resident in another country. The law also states that every person is born with a domicile of origin, which is normally that of his or her father. For example, an individual whose family came from Hong Kong and continues to have ties to Hong Kong is likely to be considered as domiciled in Hong Kong, even if they have lived in the UK for a number of years, provided they can demonstrate to HMRC when and in what circumstances they will return to Hong Kong. The individual must have strong evidence to HMRC to demonstrate they do not intend to stay in the UK or they can provide evidence to show they will leave the UK to remain non-UK domiciled.
Conclusion
As always, determining the domicile status can be very complicated and the tax implications are far-reaching after 6 April 2017. Therefore we recommend that rather than being reactive when a domicile enquiry is made by HMRC, non-domicile individuals should take a proactive way of thinking and continually maintain records of their origins, past actions, and future plans to ensure that domicile status can be evidenced to HMRC when being asked.
