Produced by Tolley
  • 24 May 2022 08:11

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Domicile
  • Introduction
  • What is domicile?
  • Domicile of origin
  • Domicile of dependency
  • Children
  • Married women
  • Domicile of choice
  • Deemed domicile for income tax, capital gains tax and inheritance tax
  • Why does domicile matter for tax purposes?
  • More...



Domicile is one of the key factors to consider when deciding whether, or to what extent, an individual is liable to tax in the UK. The other is residence, see the Residence ― overview guidance note.

This guidance note explains what domicile is, why it matters, how to change it and how to report non-domiciled status to HMRC. Note that other countries may have different interpretations of domicile from the UK.

What is domicile?

Domicile is a legal concept and does not have a specific definition for tax purposes. It is often defined as the place where a person has their permanent home. It thus contains two elements: residence and an intention of remaining there permanently.

A person can only have one domicile at a time (unlike residence).

Domicile is normally tied to a territory subject to a single system of law, so you can be domiciled in England and Wales, or in Scotland, or in Northern Ireland, but not in the UK. It is not the same as nationality. However, for the sake of simplicity in most publications (including TolleyGuidance), those domiciled in the home countries are normally grouped together as ‘UK domiciled’.

There are three types of domicile: domicile of origin, domicile of dependency and domicile of choice.

Even if the individual is not domiciled in the UK under general law, they may be deemed to be domiciled in the UK for the purposes of income tax, capital gains tax and inheritance tax (IHT).

All of these concepts are discussed below.

Domicile of origin


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