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ARTICLE · 20 FEBRUARY 2024

An Introduction To Residence And Domicile

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Residence and domicile are both crucially important concepts in UK law. This article summarises what each term means and the impact they have for individual

United KingdomTax
Edward Hayes
Edward Hayes

Residence and domicile are both crucially important concepts in UK law. This article summarises what each term means and the impact they have for individuals

1. Scope of this article

This article is part of our series covering a number of core concepts relevant to the application of UK tax to individuals and wealth-owning structures which have an international connection.

It provides an introduction to the concepts of residence and domicile in English law, summarising what they are, why they are important and how they are tested. The main opposition party in the UK (Labour) has publicly committed to reforming the treatment of non-UK domiciled individuals if it wins the next election and so it is important to bear in mind that there could be significant changes in the near future.

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