Domicile is often confused with tax residence but they are not the same.

Domicile is determined from general law rather than tax law and it is possible to be tax resident in one country but domiciled in another.

Under English law, each person acquires a domicile at birth and this determines the relationship between the individual and the legal system with which she is most closely connected.

The rules which consider domicile try to establish where that person is considered to have her "permanent home". There is no single legal definition for this and the interpretation of "permanent" may vary.

If you were born in the UK you will normally have acquired a UK domicile at birth. It can be difficult to acquire a domicile anywhere else.

For non-UK nationals, a UK domicile is not automatically acquired when living in the UK but from 6 April 2017 new 'deemed domicile' rules came into force for long term UK residents.

There is more information on domicile and the remittance basis of taxation on our Expat FAQs page, including the changes from April 2025.

In the UK, tax residence is based largely on physical presence, although other factors such as family, work, home and habitual time in the UK will need to be considered.

When considering the number of days in the UK, any day where you are in the UK at midnight will count as a UK day for the residence calculation.

It is not enough to simply count your days in the UK in order to determine your residence status. The Statutory Residence Test will consider a number of factors, based on your circumstances, to determine residence status.

In some circumstances certain days may be excluded from the total of UK days if they qulify as exceptional days in the UK.

For more details of the rules to determine tax residence status - check our Tax Residence Rules page.

Expatriate taxation is perhaps the most complex area of personal taxation because it will often involve the interaction of the tax systems of two or more countries

Many expats will retain a UK property while seconded overseas and receive rental income. We can help with annual UK tax return filing obligations to disclose continuing non-resident status and taxable rental profits.

There is more information on how tax applies to UK rental income on our Rental Income page.

There can be many tax issues for the internationally mobile employee and tax planning ahead of time is usually worthwhile - particularly if you are expecting to return to the UK.

We answer enquiries through our website for UK expatriates all over the world and for foreign nationals working in the UK.

Expatriates

"The difference between tax avoidance and tax evasion is the thickness of a prison wall."

"I'm spending a year dead - for tax reasons."

Douglas Adams

Expatriates

UK Tax Residence

Domicile

Need More Information?

If you need more information to decide your residence or domicile status check our Expat FAQs page or our UK Tax Information page for a mere general commentary. Or ask us for a personal tax residence review.