What is domicile?
A17: Domicile is a concept of general law. It is used to determine the system of personal law (dealing with matters such as marriage, divorce and wills) that should be applied to an individual who has connections with more than one jurisdiction. Domicile is distinct from nationality or residence. You can only have one operative domicile at any given time. HMRC Residency provides specialist advice to other tax offices on the domicile of individuals where it is material to the calculation of the individual’s UK income tax or capital gains tax liabilities. You should contact your own Tax Office if you have any queries on your domicile position.
A person’s domicile is their present, fixed home to which they return following temporary absences and at which they intend to stay indefinitely. To be eligible for in-state tuition benefits and most state-supported financial aid, you must have established domicile for at least one year prior to the first day of class. Minors are presumed to have the domicile of their parent or legal guardian.
