Broadly, domicile can be summarised as an individual's permanent home. It is a common law concept that the courts use to determine which legal system applies to an individual, where that individual has connections with more than one jurisdiction. Domicile is relevant in matters of personal law and where there is a conflict of laws. The concept of domicile has also been imported into UK tax legislation to determine an individual's liability to income tax, capital gains tax and inheritance tax.

The common law concept of domicile should not be confused with the statutory concept of deemed domicile.

For further information on both concepts, see Practice notes, Domicile and Deemed domicile for tax purposes.