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What is domicile?

22 May 2018 / Sarah Saunders
Issue: 4648 / Categories: Comment & Analysis

Home is where the heart is


  • An individual can have only one place of domicile.
  • Until 1 January 1974 a wife acquired her husband’s domicile.
  • A person can establish a domicile of choice by forming strong links in the country they intend to remain.
  • It is important to keep records of a client’s intentions to back a domicile claim.

Domicile is a key concept for UK tax because it determines the treatment of people with international financial affairs controlling to what extent they are taxable here. It must be explained to clients because the word has a vernacular meaning of ‘a place where one lives’ as opposed to the strict legal meaning tax advisers need to use.

Domicile is multifaceted and due to the complexities of human existence its definitions are based largely on case...

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