Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Deemed domicile definition

What does Deemed domicile mean? In practice, deemed domicile describes when a person who is not actually domiciled in the UK is nevertheless treated as UK‑domiciled for tax purposes. UK legislation defines deemed domicile for inheritance tax (IHT), income tax and capital gains tax (CGT). Key UK rules include: - IHT (Inheritance Tax Act 1984, section 267): an individual is treated as UK‑domiciled if they were UK‑domiciled within the previous three years; or have been UK‑resident in at least 15 of the previous 20 tax years; or are a “formerly domiciled resident” (born in the UK with a UK domicile of origin and UK‑resident...

Domicile in England and Wales: principles, types, change, and effects on succession, family proceedings, presumed death and pre-6 April 2025 tax

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Precedents

Key points

Domicile is a legal status that links a person to the laws of a particular jurisdiction—it is not the same as residence or nationality;
Every person has a domicile; it is impossible to be without one, and a person cannot have more than one at any time;
People are frequently domiciled where their permanent home is, though this is not always the case;
Anyone alleging a change of domicile must demonstrate that change clearly and unequivocally.

What is domicile?

Domicile is a legal status, a form of personal law, which ties an individual to the legal system of a specific jurisdiction. It often provides the connecting factor used to settle questions of personal status. For example, if a person dies domiciled in England without a will, irrespective of whether they live here, English law will decide who may inherit their moveable assets (broadly, any property other than land). It is not the same as the concept of “domicil” found in some European jurisdictions...

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Web page updated on 22/05/2026

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