This Practice Note sets out how to determine the domicile of a legal entity, such as a company, corporation or LLP, for jurisdictional purposes. There is no single test of corporate domicile that applies across all jurisdiction regimes. The relevant test depends on the statutory or international instrument being applied. For guidance on determining the domicile and residence of a natural person, see Practice Note: Jurisdiction—determining an individual’s domicile. For guidance on determining the domicile of an employer, see Practice Note: International jurisdiction—the Civil Jurisdiction and Judgments Act 1982 in employment cases. What date is used to determine domicile? There does not appear to be direct reported authority on the date at which the domicile of a company, corporation or LLP is to be determined for jurisdiction purposes. The approach can, however, be derived from the authorities concerning individuals, where domicile has been considered as a jurisdictional connecting factor, see Practice Note: Jurisdiction—determining an individual’s domicile, specifically main section: What date is used to determine domicile? Although those authorities