Domicile for UK Tax Purposes

Domicile is a legal concept which impacts on an individual’s UK tax position, and simplistically, an individual is domiciled in the place they consider to be their permanent home and where they have the closest ties. It is a concept that is separate to nationality and legal residence or citizenship. It is possible for an individual to have dual nationality, but they can only be domiciled in one place.

Establishing your own and your family’s domicile status will enable accurate planning and disclosure for tax purposes in all jurisdictions. This is especially important for estate planning including drafting of wills and creating structures to protect family assets. Download our guide to domicile for UK tax purposes to learn more.