This practice note explains what domicile is in the context of UK taxation and how it is determined. It does not seek to cover the application of domicile in the context of the conflict of laws, which is beyond the scope of this note.

Note: This resource is being reviewed in light of legislation contained in the Finance Bill 2017 affecting the tax treatment of non-UK domiciled individuals. For more information, see Private client tax legislation tracker 2016-17: Permanent non-domiciled tax status abolished.


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