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GLOSSARY

Domicile of origin definition

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What does Domicile of origin mean?

All individuals obtain a domicile of origin at birth and it is usually the domicile of the individual's father. Where parents are unmarried at the time of birth or the father dies before the birth, an individual will acquire their domicile from their mother.

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Deemed domicile for tax from 6 April 2017 to 5 April 2025

Deemed domicile for tax from 6 April 2017 to 5 April 2025 STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. At Summer Budget 2015, the government announced wide-ranging reforms to the deemed domicile rules and also to the excluded property rules...

Pre-entry planning

Pre-entry planning A person who is planning to come to the UK should consider the possible tax consequences before they arrive , so as to maximise the chances of reducing or eliminating any UK tax. For information on why certain pre-entry planning is necessary, see the Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED], Residence after 5 April 2013 and Domicile Practice Notes. For information on the taxation of employment income in the UK, see Taxation of earnings and benefits—overview and Practice Note: UK resident non-domiciliaries—earnings. The extent to which planning is necessary will vary from one individual to another, depending on circumstances: the person who is here for a short-term project, leaving their family in his home country, will have different issues to consider than the person who comes seeking permanent employment, for long-term study, or to get married. Individual advice may thus be necessary and this Practice Note is only a guide. Note in particular that it does not cover...

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Domicile and deemed domicile—client guide

Domicile and deemed domicile—client guide Key points • domicile is a legal status which links an individual to the laws of a particular jurisdiction—it is not the same as residence or nationality; • a person who is domiciled in the UK is subject to inheritance tax (IHT) on their worldwide assets; • individuals who are resident, but not domiciled in, the UK have a privileged tax status; in particular, they are eligible to be taxed on the ‘remittance basis’. What is domicile? Domicile is a legal status or kind of ‘personal law’ which links an individual to the laws of a particular jurisdiction. It is often the connecting factor which allows questions concerning personal status to be determined. For example, if a person dies domiciled in England without having made a will, whether or not they live here, English law will determine who can inherit their movable assets (broadly, any property other than land). It is not the same as the concept of ‘domicil’ of some European...

Cross-border estate planning—client guide

Cross-border estate planning—client guide Key points • The client’s domicile will have a significant bearing on which law will govern succession to their estate and how it will be taxed. It is possible to change domicile, but will require careful planning and should be done as early as possible. • Whether the client should have one Will, separate Wills for each jurisdiction to which they have a tie, or no Will, will depend on all the circumstances • Advice should be sought from qualified practitioners in each jurisdiction to which the client has a property or family tie • Arrangements should be reviewed regularly, including whenever there is a change in the client’s circumstances Domicile Domicile is a legal status or kind of ‘personal law’ which links an individual to the laws of a particular jurisdiction. It is a separate concept to residence or nationality, but these two factors may be relevant in determining domicile. An individual is often domiciled where they have a permanent home, but not...

Dive into our 3 Precedents related to Domicile of origin

A child with a non-UK domicile of origin in Country A moves to the UK with their parents and acquires a UK domicile of dependency. If the child leaves the UK after the age of 16 to live in Country B, what domicile would they have? What is the position if they later return to the UK?

A child with a non-UK domicile of origin in Country A moves to the UK with their parents and acquires a UK domicile of dependency. If the child leaves the UK after the age of 16 to live in Country B, what domicile would they have? What is the position if they later return to the UK? Once an individual has reached the age of 16, they become capable of acquiring their own domicile of choice. At that point, the individual can: • retain their domicile of dependence as a domicile of choice • abandon their domicile of dependence and acquire a different domicile of choice, or • abandon their domicile of dependence, but not acquire a domicile of choice, so that their domicile of origin revives C’s residence in Country B C may have acquired a domicile of choice in Country B by virtue of their physical presence there. However, enquires should be made as to whether C intended to stay there permanently or indefinitely....

If a UK resident non-domiciled individual receives a distribution of offshore income outside the UK, will this income be taxable in the UK?

If a UK resident non-domiciled individual receives a distribution of offshore income outside the UK, will this income be taxable in the UK? The income will not be taxable if: • it is not remitted to the UK • the individual who is entitled to the income is not deemed UK domiciled, and • the individual is a remittance basis user for the tax year in which the income arose See Practice Note: The remittance basis—summary. Note that the income will be deemed to have been remitted to the UK in certain circumstances (a ‘constructive remittance’). For example, suppose an individual borrows money outside the UK which they remit to the UK. If they use offshore income to repay the loan (outside the UK) then this will likely be a constructive remittance—see Practice Note: The remittance basis—meaning of relevant debt. Note also that there are complicated rules that apply if the income is mixed (eg in a bank account) with other funds; it may be impossible to remit...

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Latest word on common law domicile test (Weis v HMRC)

Private Client analysis: This case considers the common law test for domicile (tax years preceding the deemed domicile rules, which came into force on 6 April 2017) in respect of Mr Aubrey Weis, a Rabbi and businessman who made money buying, letting, and selling properties all across the UK. Mr Weis had been born and raised in the Salford, where he had lived throughout his life, but he claimed to have had a domicile of origin in Tyachiv (which was, at that time party of Hungary, subsequently Czechoslovakia and now Ukraine), and to have acquired an Israel domicile of choice in 1970, which had never been displaced. It raises interesting questions about the adhesiveness of the domicile of origin, what is required to establish a domicile of choice, and the importance of consistencies in the presentation of evidence. Written by Georgia Hicks, barrister at Devereux Chambers.

Deemed domicile rules—all change?

Private Client analysis: The draft Finance Bill 2017 will bring about changes to tax rules on UK domiciliaries and non-domiciliaries. James Brockhurst, senior associate at Gowling WLG, explores the background to the legislation, along with the major differences between versions, and opportunities the changes may bring.

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