Domicile

In the United Kingdom, HMRC guidance says a person's domicile is usually the country their father considered his permanent home when they were born. It says this can change if the person moves abroad and does not intend to return.

UK guidance says that before 6 April 2025, UK residents whose domicile was outside the UK could limit UK tax on foreign income, including by claiming the remittance basis. From 6 April 2025, UK guidance points instead to a foreign income and gains regime based on years of residence. Check current HMRC guidance for any tax where domicile may still matter.

Other legal systems use the word in other ways, and translations can mislead. Domicile is not the same as tax residence or citizenship. A person can be tax resident in one country while the law of that country treats their domicile as being elsewhere.

Not to be confused with

• Tax residence. Tax residence comes from each country's residence tests and can change from year to year, while domicile in the UK sense is meant to be more lasting.
• Remittance basis. The remittance basis was a UK way of taxing foreign income that, before 6 April 2025, was linked to domicile.

Sources

• Tax on foreign income: 'Non-domiciled' residentsOfficial guidance
• Tax on foreign income: OverviewOfficial guidance

Related

Countries covered

General

Sources

2 sources

Tax year

Current rules as checked

Review

Not professionally reviewed
Sources checked November 8, 2026