IHTM47071 - Long-term UK residence test: Post 1975 Double Taxation Conventions
Source: gov.uk (2025-04-07)


If a person is a long-term UK resident they will be deemed to be domiciled in the UK under the terms of these conventions.

Republic of Ireland

Taxes covered are UK Inheritance Tax and Republic of Ireland capital acquisition tax and gift tax.

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.

Each state retains the right to tax assets under their own law and where this results in both states taxing the same property, the situs and credit provisions within the convention will determine which state has subsidiary taxing rights.

South Africa

Taxes covered are UK Inheritance Tax and estate duty and donations tax in South Africa.

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.

Taxing rights can vary 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.

USA

Taxes covered are UK Inheritance Tax and federal estate duty or gift tax in the United States, including generation skipping transfers.

A person will be regarded as domiciled in the UK if they are domiciled under general law or treated as so under UK law.

A person will be regarded as domiciled in the US if they were a resident or a national of the US at any time during the preceding 3 years.

Taxing rights can vary 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.

Netherlands

Taxes covered are UK Inheritance Tax and succession duty, gift tax and transfer duty in the Netherlands.

A person will be regarded as domiciled in the UK if they are domiciled under general law or treated as so under UK law.

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.

Sweden

Taxes covered are UK Inheritance Tax and Swedish inheritance tax and gift tax.

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.

Inheritance tax and gift tax was abolished in Sweden on 31 December 2004.

Switzerland

Taxes covered are UK Inheritance Tax and cantonal and communal taxes on estates and inheritances in Switzerland. It does not apply to settlements in Switzerland where there is no interest in possession.

A person will be regarded as domiciled in the UK if they are domiciled under general law or treated as so under UK law.

A person will be regarded as domiciled in Switzerland if they are domiciled or resident of Switzerland under Swiss law or are a Swiss national and their succession must be governed under Swiss Civil Law.

Taxing rights in either state can be restricted in cases of temporary residence by reason of employment provided the person has retained the domicile of the state in which they are a national.