CheckLists.Tax (beta)
P9. Individual becoming UK domiciled
GENERAL
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Ways of becoming UK domiciled
- Acquisition of UK domicile of choice
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Combination of residence and intention to reside permanently/indefinitely
- Query whether residence here is the same as common law tax residence (see Kessler).
- "residence fixed not for a limited period or particular purpose, but general and indefinite in its future contemplation" (IRC v. Bullock).
- Contingency for leaving does not prevent domicile of choice unless sufficiently precise and reasonably anticipated.
Legislation:
Cases: IRC v. Plummer 60 TC 452 at 463 (inhabitant test for residence); IRC v. Bullock 51 TC 522; Re Furse (doubtful contingency insufficient)
HMRC manuals:
Commentary: Kessler, Chapter 4;
See also:
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Examples of no domicile of choice
- 40 years of UK residence but intention to leave if survived wife or managed to persuade her (IRC v. Bullock 51 TC 522).
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Examples of domicile of choice
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- Revival of UK domicile of origin/dependency on loss of foreign domicile of choice
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Loss of foreign domicile of choice: ceasing to reside and ceasing to intend to reside permanently/indefinitely
- See acquisition of UK domicile choice on meaning of reside.
Legislation:
Cases:
HMRC manuals:
Commentary:
See also:
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Identifying domicile of origin
- Legitimate child born during father's lifetime: domicile of father at time of birth.
- Illegitimate child or child born after father's death: domicile of mother at time of birth.
- Scotland has a closest connection rule.
Legislation: Family Law (Scotland) Act 2006, s.22;
Cases:
HMRC manuals:
Commentary: Dicey, 6R-025, Kessler, Chapter 4.
See also:
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- Deemed domicile from long term UK residence
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