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For the latest New Development, see ND.2620.

As mentioned in E6.300A, domicile is a concept of UK and foreign common law. It is used to determine the extent to which an individual is subject to UK income tax, capital gains tax and inheritance tax. Every individual has a domicile at all times and the law ascribes one to an individual lacking the mental capacity to choose one. An individual cannot normally have more than one domicile at the same time for the same purpose. However, HMRC RDRM20080 accepts that different domiciles may result from the decisions made under UK and foreign legal systems, and that an individual may have two simultaneous domiciles for different purposes such as under the federal and state law of a single territory such as Australia.

The general UK law concept of domicile was established by the Domicile and Matrimonial Proceedings Act 1973 and the Children Act 1989. Domicile status (either UK or non-UK) is used in parts of the Taxes