retain the remittance basis is required to pay an annual tax of £30,000. Since 6 April 2017, non-domiciled individuals who have been resident in the UK for 15 out of the last 20 tax years lose their non-domiciled status and become liable for tax on worldwide income and capital gains, and their worldwide assets become subject to inheritance tax on death. UK-domiciled individuals who are not resident for three consecutive tax years are not liable for UK tax on their worldwide income, and those who are not resident for five consecutive tax years are not liable for UK tax on their worldwide capital gains. Anyone physically present in the UK for 183 or more days in a tax year is classed as resident for that year. Domicile is a term with a technical meaning. Essentially an individual is domiciled in the United Kingdom if the UK is deemed to be their permanent home. A British citizen may be accepted by the tax authorities as non-domiciled in the UK, but being born in another country, or in Britain to a non-domiciled father, facilitates non-dom status. A company is resident in the United Kingdom if it is incorporated there or if its central management and control are there (although in the former case a company could be resident in another jurisdiction in certain circumstances where a tax treaty applies). Double taxation of income and capital gains may be avoided by an applicable double tax treaty; the United Kingdom has one of the largest networks of treaties of any country. Non-domiciled status UK residents whose permanent home is outside the UK may be entitled to non-domiciled status. A non-domiciled UK resident earning less than £2,000 in a year outside the UK does not pay tax on this unless it is transferred to the UK. This would apply to the typical person taking up a temporary job in the UK, being paid, and paying tax on it, in the UK, with possible additional small earnings in the home country. For a person with larger foreign income the rules are rather complex, but, for example, earnings may not be taxed at all in the UK if not brought into the UK, subject to the person paying an annual charge of £30,000. Details are explained on the UK government Web site, and there is a simpler explanation in the context of a particular non-domiciled person on