IHTM47071 - Long-term UK residence test: Post 1975 Double Taxation Conventions
If a person is a long-term UK resident they will be deemed听to be domiciled in the UK under the terms of these conventions.听
Republic of Ireland听
Taxes covered are UK Inheritance Tax and Republic of Ireland听capital acquisition tax and gift tax.听听听
A person will be regarded听as domiciled in either contracting state if they are domiciled听under general law听or treated as so under their听respective听laws.听
Each state听retains听the right to tax assets under their own law and where this results in both states taxing the same property, the situs听and credit provisions within the convention will determine听which state has subsidiary taxing rights.听听
South Africa听
Taxes covered are UK Inheritance Tax and estate duty and donations tax in South Africa.听
A person will be regarded as domiciled in either contracting state if they are domiciled under general law or treated as so under their respective laws.听
Taxing rights can vary听depending on residence in either state for income tax purposes and whether the person was a national of South Africa or a national of the UK.听听
USA听
Taxes covered are UK Inheritance Tax and federal estate duty or gift tax in the United States, including generation skipping transfers.听听
A person will be regarded as domiciled in the UK if they are domiciled under general law or treated as so under UK law.听
A person will be regarded as domiciled in the US if they were听a resident or a national听of the US at any time during the preceding 3 years.听
Taxing rights can听vary听depending on residence in either state for income tax purposes and whether the person was a national of the United States of America or a national of the UK.听听
Netherlands听
Taxes covered are UK Inheritance Tax and succession duty, gift tax and transfer duty in the Netherlands.听
A person will be regarded as domiciled in the UK if they are domiciled under general law or treated as so under UK law.听听
A person will be regarded as domiciled in the Netherlands if they are a resident of the Netherlands. Currently, Dutch nationals are regarded as resident in the Netherlands for 10 years after their departure. 听
Sweden听
Taxes covered are UK Inheritance Tax and Swedish inheritance tax and gift tax.听
A person will be regarded as domiciled in either contracting state if they are domiciled under general law or treated as so under their respective laws.听
Inheritance tax and gift tax was abolished in Sweden on 31听December 2004.听
Switzerland听
Taxes covered are UK Inheritance Tax and cantonal and communal taxes on estates and inheritances听in Switzerland. It does not apply to settlements听in Switzerland where there is no interest in possession.听
听A person will be regarded as domiciled in the UK if they are domiciled under general law or treated as so under UK law.听
听A person will be regarded as domiciled in Switzerland if they are domiciled or resident of Switzerland under Swiss law or are听a Swiss national and their succession must be governed under Swiss Civil Law.听
Taxing rights in either state can be restricted in cases of temporary residence by reason of employment provided the person has retained听the domicile of the state听in which they are a national.听听