Glossary · UK
What is Domicile of Origin?
The domicile a person acquires at birth, normally that of their father, which remains until a new domicile of choice is established.
Full Definition
Domicile of origin is a long-standing legal concept describing the country a person is treated as belonging to at birth. A child usually takes the domicile of their father (or mother if the parents are unmarried), regardless of where they are actually born. It is distinct from nationality and residence. A domicile of origin is highly tenacious: it persists until the person clearly acquires a domicile of choice elsewhere by settling there with the intention to remain permanently, and it revives if that domicile of choice is abandoned. Historically domicile drove the remittance basis for non-domiciled individuals and exposure to UK Inheritance Tax on worldwide assets. From April 2025 the UK moved towards a residence-based regime for income, gains and IHT, reducing the day-to-day relevance of domicile, though it still matters for older arrangements and some trust and estate questions. Specialist advice is recommended, as the rules are complex and fact-sensitive.