UK Law and Practice Contributed by: Ros Bever, Claire-Marie Cornford, Helen Clarke and Ashley Hill, Irwin Mitchell
• a domicile of origin is acquired at birth (usually based on the domicile of the child’s father); and • a person’s domicile may change over the course of their lifetime – for example, on moving to a new country, intending to make that country their per - manent home. Domicile has long been used as a connecting factor in determining which jurisdiction’s succession laws and tax rules apply to an individual, and for resolving cross-border conflicts of law. Prior to 6 April 2025, the UK also relied on a statutory concept of deemed domicile, which broadly speaking applied after 15 years of UK residence. Since 6 April 2025, domicile is no longer a connect - ing factor when determining an individual’s liability to UK taxes. Those who are “long-term resident” in the UK (for ten years or more) are exposed to UK tax on worldwide income and gains and on their worldwide estate for IHT purposes (subject to transitional provi - sions, limited concessions – such as the FIG regime – and any relevant double tax treaty provisions). (See also 1. Tax .) UK Residence UK residence is determined by a statutory residence test based primarily on number of days spent in the UK. Those not automatically resident based on days spent may still be regarded as resident depending on the extent of their ties to the UK (such as economic, family and work ties). Broadly speaking, permission to reside on a tempo - rary basis in the UK is based on a visa system for students, graduates and skilled workers sponsored by an employer, and offers a pathway to permanent residence. The ability to reside permanently in the UK is open to those who have been continuously resident in the UK for either five or ten years (potentially earlier in cer - tain exceptional circumstances). In this context, any absences from the UK must not be for more than 180 days in any 12-month period without permitted rea - sons, and there cannot have been any time during the qualifying period when the individual has been without
permission to stay in the UK. An individual may lose permanent residence status if outside the UK continu - ously for more than two years. Citizenship UK citizenship allows individuals to settle in the UK with full civic rights, including: • the right to hold a British passport; • no restrictions on travelling into or out of the UK; and • being able to live anywhere in the world without loss of British citizenship. Individuals who have a British parent can be eligible for citizenship without any residency requirement, whether born in the UK or not. Otherwise, the route to citizenship is through a pro - cess called naturalisation: this requires a period of continuous residence with limited absences allowed for a period of either three or five years, depending on whether the applicant for citizenship is married or in a registered civil partnership with a British citizen. Those applying as the spouse of a British citizen may apply for citizenship as soon as having been grant - ed permanent stay in the UK, whereas other routes require a permanent stay of 12 months before the date of application. Other requirements include the passing of a life-in- the-UK test, proving the applicant’s knowledge of English and good character. 7.2 Expeditious Citizenship There are currently no expeditious means for an indi - vidual to obtain citizenship in the UK. 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms Trusts are widely used to provide for minors and other vulnerable beneficiaries, often giving no fixed entitle - ment to the intended beneficiary or postponing enti - tlement of young beneficiaries beyond the age of 18.
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