FAQ: Residence and domicile - domicile status

Contents

What is domicile?

Domicile is a general law concept and is distinct from nationality or residence. It is not possible to list all the factors that affect your domicile but broadly speaking, you are domiciled in the country where you have your permanent home. More information is available from Booklet IR20.

Your domicile is only relevant for tax purposes if you wish to use the remittance basis.

How do these changes affect my domicile status?

These changes do not affect your domicile in any way. The changes affect how people who are not domiciled in the UK are treated for tax purposes.

How do these changes affect the deemed domicile provision in Inheritance Tax (IHT) rules?

This proposal does not affect the rules around domicile status for Inheritance Tax purposes in any way.