Domicile

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

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 the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements.

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Resource ID: 2-382-1603
Products: PLC UK Dispute Resolution, PLC UK Private Client, PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Domicile

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