Glossary · UK
What is Domicile (Tax)?
A legal concept determining your long-term ties to a country, which affects UK inheritance tax liability regardless of where you currently live or pay income tax.
Full Definition
Domicile is a common law concept distinct from residence or nationality. Your domicile of origin comes from your father's domicile at birth. You can acquire a domicile of choice by settling permanently in a new country. For UK tax, UK-domiciled individuals are subject to IHT on worldwide assets. Non-UK domiciled individuals are only subject to IHT on UK-situated assets. The FIG regime changes income and CGT treatment for new arrivals, but domicile still determines IHT exposure. The concept of "deemed domicile" (after 15+ years UK resident) was abolished from April 2025.