UK DOMICILE TEST
Domicile is a general law concept, that reaches beyond your nationality, residence and ethnicity. There is also what is known as a ‘deemed domicile’ status, which applies only to tax, not general law, and is based upon how many years you have been resident in the UK for tax purposes - see Statutory Residence Test.
You are domiciled in the UK if you ‘belong’ in the UK and it is your home. This is usually established through your parents’ (usually father’s) domicile at the date of your birth, known as ‘domicile of origin’; or by making the UK your permanent home and renouncing your native land. This last possibility is generally referred to as a ‘domicile of choice’, but that term perhaps understates the difficulty of making such a change: it is not a matter just of deciding, but of carrying through that decision in your style of life.
Your domicile status affects the way you are taxed on your income, capital gains, and inheritance. Failure to correctly declare and pay tax on any income could lead to severe penalties, including fines and imprisonment.
We have developed this interactive tool to help you understand your UK domicile status. This tool is not a substitute for professional advice.