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We have written extensively on common law domicile issues – https://htj.tax/?s=domicile+uk
Domicile is relevant in many countries. Non-one can be without domicile or have more than one. Domicile must relate to a single system of law. A change of domicile must never be presumed. Domicile is determined by its own law. A person’s domicile of origin is acquired at birth- if legitimate, that of his father. Children under 16 is that of his father if parents married. Women married before `974 acquired husbands’ domicile.
Domicile of choice requires physical presence but the intention to remain permanently or indefinitely: ‘deemed domicile’ is a UK tax concept for non-UK income and gains from 2017. It applies to returners who are tax residents born in the UK with a UK domicile of origin and to long stayers with 15 years residence out of 20. Domicile offers some tax planning opportunities – the remittance basis regime exempts unremitted foreign income and capital gains. There is no inheritance tax on foreign real estate, for 15 years, extendable by settlement.
