Produced by Tolley

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
  • Why does domicile matter for tax purposes?
  • Deemed domicile for income tax, capital gains tax and inheritance tax (2017/18 onwards)
  • More...



Domicile is one of the key factors you should 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. Before 6 April 2013, the individual’s ordinary residence needed to be considered. Although ordinary residence was abolished as aconcept from that date, it may have needed to be factored in for the tax years 2013/14 to 2015/16 in the context of limited transitional provisions. See the Ordinary residence ― transitional rules (2013/14 to 2015/16) 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.

For adiscussion of the deemed domicile rules introduced with effect from 2017/18, see the Deemed domicile for income tax and capital gains tax (2017/18 onwards) guidance note.

What is domicile?

Domicile is alegal concept and does not have aspecific definition for tax purposes. It is often defined as the place where aperson 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 atime (unlike residence).

Domicile is normally tied to aterritory subject to asingle 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.

Domicile of origin

Everyone has adomicile of origin at birth. The domicile of origin remains unless or until it is changed by adomicile of dependency or adomicile of choice. If adomicile of choice

Popular documents