What is domicile?
Domicile is a general legal concept. It describes the country that you consider to be your home or the country where you have your permanent home. It is not the same as nationality, citizenship or residence.
Every individual has a domicile, which they originally acquire at birth; it is not necessarily the country that you were born in, or are currently living in. It is only possible to have one country of domicile at any given time. You can be domiciled in a different country from where you are resident or ordinarily resident.
There are three types of domicile, explained in the Where am I domiciled? section: these are domicile of origin, of dependence and of choice.
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It is important that you know where you are domiciled as it can affect your tax position. In the UK, only a court can make a formal decision on your domicile, so you need to work out for yourself where you are domiciled.
Domicile will not usually affect how you are taxed on your employment income, if you do all of your work for an employer in the UK.
It may affect the tax you pay on any other income or capital gains you may have, which arise outside the UK.