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Introduction

Domicile is one of the key factors to consider when deciding whether, or to what extent, an individual is liable to tax in the UK. The other is residence, see the Residence ― overview guidance note. As mentioned below, non-domiciliaries are able to use the remittance basis of taxation in the UK, which means that their foreign income and gains are not taxable in the UK unless they are brought to the UK.

This guidance note explains what domicile is, why it matters, how to change it and how to report non-domiciled status to HMRC. Note that other countries may have different interpretations of domicile from the UK.

In Spring Budget 2024, the Chancellor announced that the remittance basis would be abolished from 6 April 2025 and that the UK taxation of worldwide income and gains will be based on conditions relating to an individual’s residence status rather than their domicile. This means that the concepts of domicile and deemed domicile will no longer be relevant for income and gains arising on or after 6 April 2025. For details