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Domicile of choice

For the latest New Development, see ND.2620.

For a discussion of the concept of domicile, see E6.300A.

Acquiring a domicile of choice requires both individual physical presence or residence in the new country and an intention to remain there indefinitely¹. This is confirmed in RDRM22300. This demonstrates the difference between residence and domicile for, as held in the case of IRC v Lysaght², a person may be resident in a country where they have had no intention of residing, nor of making a permanent home.

HMRC will look at the following factors in establishing whether a new domicile of choice has been created³:

1. Ìý

   •ÌýÌýÌýÌý the intentions of the individual

2. Ìý

   •ÌýÌýÌýÌý their permanent residence

3. Ìý

   •ÌýÌýÌýÌý their business interests

4. Ìý

   •ÌýÌýÌýÌý their social and family interests

5. Ìý

   •ÌýÌýÌýÌý ownership of property

6. Ìý

   •ÌýÌýÌýÌý the form of any Will they have made

This list is not exhaustive and there is no single criterion which determines