Domicile Planner
Understand your UK domicile status and plan accordingly. Covers domicile of origin, domicile of choice, deemed domicile under the 15-year rule, and the critical impact on IHT and (historically) income tax.
Your background
Domicile of origin follows your father's domicile at birth (or mother's if illegitimate/adopted).
Deemed domicile triggers at 15 of the last 20 years.
Evidence of domicile of choice abroad
Tick all factors that apply to you — stronger evidence supports a domicile of choice claim.
Own or long-term rent property in destination country
Sold/transferred UK home, closed UK social clubs etc.
Will governed by law of intended domicile
Expressed wish to be buried in the destination country
Family roots in destination country
Main economic life centred outside UK
Clubs, religion, friends primarily in destination country
Naturalisation or permanent residency in destination