Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Domicile definition

What does Domicile mean? In practice, domicile identifies a person’s permanent home and chief legal connection, used in private international law to decide jurisdiction and the applicable law for matters such as divorce, succession and tax. Across England & Wales, Scotland and Northern Ireland the concept is principally developed in case law (notably Udny v Udny), with statutory adjustments including the Domicile and Matrimonial Proceedings Act 1973 (which ended the dependent domicile of married women and uses domicile in family jurisdiction). In Ireland, the Domicile Act 1991 codifies and reforms the common‑law rules. Key features are broadly consistent across these jurisdictions: - Domicile of...

Domicile of Individuals: UK Q&As on status changes, estate administration, cross-border succession (including Brussels IV), deemed domicile, IHT and spouse elections (2025 reforms), and family law jurisdiction

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Practice notes

Domicile of individuals Q&As

For general material on domicile, see: Domicile of individuals—overview. While fresh Q&As are added to this Practice Note as they arise, the individual Q&As are not updated on an ongoing basis and reflect the Law only as at the date shown for each entry.

Changes in domicile status

There are three categories of domicile:

Domicile of origin
Domicile of dependency
Domicile of choice

An individual’s domicile of origin endures for life. It may lie dormant if a domicile of dependency or of choice is later acquired, placing the origin in abeyance, but it cannot be erased altogether. Where a domicile of dependency or of choice ceases and no new domicile replaces it, the domicile of origin automatically reasserts itself. See Practice Note: Domicile for UK tax purposes before 6 April 2025 [Archived].

The following Q&As consider changes in domicile, including:

A child whose domicile of origin is outside the UK in Country A moves to the UK with their parents and takes on a UK domicile of dependency. If, after turning 16, the child departs the UK to reside in Country B, what domicile do they hold? What is the position...

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Web page updated on 21/05/2026

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