{"id":400,"date":"2017-03-28T11:15:37","date_gmt":"2017-03-28T11:15:37","guid":{"rendered":"http:\/\/minddigital.net\/step\/?p=400"},"modified":"2026-05-07T14:13:58","modified_gmt":"2026-05-07T14:13:58","slug":"where-is-my-domicile","status":"publish","type":"post","link":"https:\/\/advisingfamilies.org\/uk\/information-portal\/managing-money\/where-is-my-domicile\/","title":{"rendered":"Where is my domicile?"},"content":{"rendered":"<p><strong>Last reviewed: May 2026<\/strong><br \/>\n<strong>Read time: two minutes\u00a0<\/strong><\/p>\n<p>Domicile describes the country that you consider to be your home or where you have your permanent home. It is not the same as nationality, citizenship or <a href=\"https:\/\/advisingfamilies.org\/information-portal\/managing-money\/what-is-residence\/\">residence<\/a>.<\/p>\n<p>You can only have one domicile at a time and the domicile that is allocated to you defines which system of law will be applicable to you in relation to things like marriage, divorce and succession.<\/p>\n<p>The UK has three different types:<\/p>\n<ol>\n<li>Origin \u2013 where you are born, take father\u2019s if married or mother\u2019s if unmarried<\/li>\n<li>Dependency \u2013 children under 16 acquire their parents\u2019 domicile (women would take husband\u2019s when getting married prior to 1973)<\/li>\n<li>Choice \u2013 physical presence and an intention to stay \u2018indefinitely\u2019<\/li>\n<\/ol>\n<h2>Can I change my domicile?<\/h2>\n<p>Everyone acquires a domicile at birth. If you wish to change your domicile of origin or dependency then you need take a number of steps:<\/p>\n<ul>\n<li>Purchasing property in new domicile, and abandoning property in old<\/li>\n<li>Obtaining a new domicile passport and relinquishing the old one<\/li>\n<li>Closing accounts and opening accounts in new domicile<\/li>\n<li>Moving family and children\u2019s education to new domicile<\/li>\n<li>Drawing up a will and arranging to be buried in new domicile<\/li>\n<\/ul>\n<p>It is very difficult to acquire a new domicile and the intention must be proven that not only do you intend to stay in the new domicile permanently, but to spend your final days there.<\/p>\n<h2>What does \u2018deemed domiciled\u2019 mean?<\/h2>\n<p>Once a person has been tax resident in the UK for at least 17 out of the preceding 20 tax years they will be \u2018deemed domiciled\u2019 in the UK. They will not have a choice about this and will not be able to change their domicile unless they can prove their physical presence and an intention to stay \u2018indefinitely\u2019 in another domicile outside of the UK.<\/p>\n<h2>Figuring it out<\/h2>\n<p>If you are uncertain of your domicile it would be prudent to <a href=\"http:\/\/www.step.org\/advising-families\/find-a-tep\" target=\"_blank\" rel=\"noopener noreferrer\">speak to an expert<\/a>, since a UK-domiciled person will be subject to UK inheritance tax on their worldwide assets.<\/p>\n<p>*Although it is common to refer to UK domicile, for tax purposes a person is actually domiciled in England &amp; Wales, Scotland or Northern Ireland.<\/p>\n<div id=\"s-share-buttons\" class=\"horizontal-w-c-circular s-share-w-c\"><a href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/advisingfamilies.org\/uk\/information-portal\/managing-money\/where-is-my-domicile\/\" target=\"_blank\" title=\"Share to Facebook\" class=\"s3-facebook hint--top\"><\/a><a href=\"http:\/\/twitter.com\/intent\/tweet?text=Where is my domicile?&url=https:\/\/advisingfamilies.org\/uk\/information-portal\/managing-money\/where-is-my-domicile\/\" target=\"_blank\"  title=\"Share to Twitter\" class=\"s3-twitter hint--top\"><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Last reviewed: May 2026 Read time: two minutes\u00a0 Domicile describes the country that you consider to be your home or where you have your permanent home. It is not the same as nationality, citizenship or residence. You can only have one domicile at a time and the domicile that is allocated to you defines which &hellip; <a href=\"https:\/\/advisingfamilies.org\/uk\/information-portal\/managing-money\/where-is-my-domicile\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Where is my domicile?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[19,17,13],"tags":[107,105,26,109,49,23,106,24,76,108],"class_list":["post-400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-family-matters","category-foreign-affairs","category-managing-money","tag-citizenship","tag-domicile","tag-family","tag-home","tag-house","tag-moving-abroad","tag-nationality","tag-overseas","tag-property","tag-residence"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What and where is my domicile? - STEP advising families<\/title>\n<meta name=\"description\" content=\"Domicile describes the country that you consider to be your home or where you have your permanent home. 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