Domicile of individuals

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.

Many questions concerning the personal status of an individual are governed by their personal law. The primary purpose of determining domicile is to identify this personal law by considering factors which connect the person to a territory with a distinctive legal system. Everyone must have a domicile.

The domicile of the individual

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

TAKE A FREE TRIAL

Latest Private Client News

The Supreme Court tweaks Etridge (Waller Edwards v One Savings Bank plc)

Property Disputes analysis: English property law periodically produces epoch-making decisions of the highest court. In years to come, Waller Edwards v One Savings Bank plc may well become such a decision. It enjoys the respectable jurisprudential lineage of three famous House of Lords’ decisions: Barclays Bank v O’Brien, CIBC Mortgages v Pitt, and Royal Bank of Scotland v Etridge, but it also applies established principles in a novel way. Written by Marc Beaumont, Windsor Chambers.

OSCR announces new trustee information requirements under Scottish charity law reforms

The Office of the Scottish Charity Regulator (OSCR) has announced new requirements for Scottish charities to submit detailed trustee information through OSCR Online from 30 June 2025, as mandated by the Charities (Regulation and Administration) (Scotland) Act 2023 (C(RA)(S)A 2023). Under these new requirements, charities must submit comprehensive trustee details—including full name, home address, email address, telephone number, date of birth, and date of original appointment—through designated OSCR Online charity users. This information is vital for OSCR’s regulatory oversight, with the data being securely stored for two years after a trustee’s departure. From early 2026, only the first and last names of trustees will be published on the Scottish Charity Register, unless an exemption is granted for personal safety or security concerns.

Scottish Government launches consultation on SCIO dissolution regulation amendments

The Office of the Scottish Charity Regulator (OSCR) has announced the launch of the Scottish government's consultation to amend the Scottish Charitable Incorporated Organisation (SCIO) Dissolution Regulations. The proposed changes stem from recommendations made by the SCIO Dissolution Working Group in 2020 and include new powers for the OSCR to remove non-compliant SCIOs without court intervention, streamlined dissolution processing, enhanced creditor protections, and provisions for restoring dissolved SCIOs. A significant aspect of the amendments focuses on risk mitigation, with measures designed to ensure dissolution processes reach their intended conclusion. This addresses previous concerns about incomplete or abandoned procedures that could leave stakeholders in legal limbo. The consultation runs until 11 September 2025 and OSCR encourages all stakeholders—including charity trustees, legal professionals, and third-sector organisations—to contribute their views on these proposed changes before the September deadline.

OPG updates LPA registration guidance with expanded contact information

The Office of the Public Guardian (OPG) has updated its guidance on registering lasting powers of attorney (LPA) to include additional contact details. The update, dated 26 June 2025, introduces an international telephone number and Relay UK service information to enhance accessibility. The guidance now specifies that the contact centre operates Monday to Friday, from 9:30 am to 3:30 pm, excluding a break on Wednesdays between 11:00 am and 12:00 pm. These changes are designed to improve service accessibility for international callers and individuals using assistive communication services.