In fact, your 'domicile' will be the country that you consider to be your permanent home. This may not necessarily be the country that you are born in, nor the country you are living in at the present time. It is important not to confuse domicile with residence which is a much more transitory notion. As far as the united kingdom is concerned, from a technical perspective, you can't have a 'United Kingdom domicile' but will, rather, have your domicile in England, Wales, Scotland or Northern Ireland.

At birth, each individual acquires the domicile of the individual upon whom they're dependent lawfully. That individual may usually be their own father, however might be their mother, for instance if the father is actually deceased or perhaps their mother and father are separated and they live with their mother. This particular domicile is known as the Domicile of Origin'.

You will continue to have the exact same domicile as the individual upon whom you're lawfully dependent during your minority.

This is a good example of Domicile - Farrokh was born in Zanzibar during the 1940's and he lived with both parents. His father was domiciled in India and his mother was domiciled in Zanzibar. Farrokh consequently acquired Indian Domicile of Origin. In 1960, Farrokh's parents moved to England with all the aim of remaining forever. At this time, Farrokh acquired a Uk domicile of dependency.

If it at any time it becomes unclear which country you consider as your permanent home, your domicile will go back to your Domicile of Origin. Your domicile always goes back to your Domicile of Origin in these situations and not to any Domicile of Dependency which you might have had.

In most instances an individual's Domicile of Origin continues to be their domicile throughout their life. To be able to acquire another domicile this would be a 'domicile of choice, in which a person emigrates and can demonstrate their intention to reside permanently or forever in their new home country.

Acquiring a new domicile for tax purposes, as a 'domicile of Choice', can be quite hard to prove. To acquire a new domicile, as a Domicile of choice, it is crucial to both show the intention to adopt the new country as your permanent home in addition to following this up in action as well as subsequent conduct.

For instance Brian has a Uk Domicile of Origin. Twenty one years ago, he emigrated to Spain and became Spanish domiciled. In 2009 he leaves Spain and moves to California yet he's unclear whether or not he wants to stay in California forever. As Brian's permanent home is now not clear, his domicile goes back to the Uk!