Domicile
What it is
A general-law concept, separate from residence, broadly meaning the country you treat as your permanent home. It can affect how some of your worldwide income and gains are taxed in the UK. UK domicile rules have changed in recent years.
Why it matters
Domicile is distinct from residence — you can be UK resident but non-UK-domiciled, or vice versa. Because the rules are technical and changing, get personal advice rather than relying on general statements.
Common mistake
Treating domicile and residence as the same thing. They are separate tests with separate consequences.
Official source
GOV.UK — Tax on foreign income: non-domiciled residents ↗Disclaimer
General educational guidance only — not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: June 2026.