Your questions about leaving the UK answered.

Q. I’ve spent the past five years living and working in the UK, but the time has come to move home to Australia. I bought a flat over here and I’d like to keep it as an investment property. But I’m confused about the tax status of this. What does “domiciled” mean?

A. When leaving the UK to return home you will need to ensure that all your UK income tax returns are filed.

With regard to the UK flat, you will have to lodge UK tax returns including your rental income. UK domestic law and Double Tax Agreements allow the UK full taxing rights over income from UK property, though there are different rules if you manage it yourself.

Under the Double Tax Agreements between the UK and Australia you may be entitled to Foreign Tax Credits.

The word “domiciled” means permanent place of abode. The Australian tax office will deem a person to be a resident of Australia if they are in Australia, unless the taxpayer can satisfy the commissioner that their permanent abode is outside Australia.

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