IHTM13030 - Domicile: Double Domicile

Under general law it is not possible to be domiciled in two countries at the same time and certainly not for the same purpose at the same time. For the purposes of charging IHT, however, the position can be different. Indeed, having two different domiciles for the same purpose at the same time is inherent in the concept of deemed domicile.

Double domicile, which is merely a descriptive term, refers to the situation where there is a conflict between the application of our domicile rules and the equivalent international law rules of a foreign country.

So, someone who has a general law domicile in Texas but is a long term resident of England may have an English domicile for IHT.

It is not necessarily a problem or one that needs to be resolved because we apply UK law only.

However, in the case of the double taxation conventions we need to establish one domicile (fiscal domicile) and each convention contains rules for resolving any conflict (IHTM27160). You must discuss any such case with Technical Group.