Glossary · UK Tax
Domicile
Domicile is a general-law concept of your permanent home, historically central to UK tax. The UK moved inheritance tax off domicile to a residence test from 6 April 2025, though domicile still matters for the US–UK estate and gift tax treaty.
In more detail
Distinct from residence or nationality, domicile broadly reflects the country you regard as your permanent home. It long determined UK inheritance tax and the old non-dom income tax regime, both of which the UK reformed in 2025 in favour of residence-based tests. Domicile remains relevant for the US–UK estate and gift tax treaty, which uses its own treaty-domicile tie-breakers.
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