How are domains viewed by HMRC?

[JMOT]

... if owned personally and you move to another country are they counted as IP or physical assets in the same way as property?

Could HMRC attempt to try impose an exit tax on you based on their "value"?

Wondering if anyone has any answers...

My accountants off somewhere skiving so cant answer this for me lol

 

[Pred]

I would imagine it's a common sense one
the domains are not actually going anywhere, staying with the registry
and as nominet or anyone else tells you
yiou don't actually own them, you're leasing them
hence you can offset renewals and purchases against sales etc

if you are still planning on being in uk tax system and paying taxes then no change

if emigrating in true sense of word then would make sense to try and do around tax year time to marry up last year or two with outgoings and incomings

then could start afresh with any outgoings, renewals etc on a diff system
this would be my guess

 

[scottmccloud]

I've always wondered how domains would be viewed in divorce proceedings.

Would they be taken into account? How would they be valued?

You could be cash poor, but a theoretical domain millioinaire.