Domicile refers to an individual’s permanent legal residence, where they have a significant connection and intend to remain indefinitely or return to after temporary absences. It is more than just a person’s current physical location; rather, it is determined by factors such as where an individual maintains their primary home, where they have community ties, where they are registered to vote, and where they pay taxes. Domicile is important in various legal contexts, including taxation, inheritance, jurisdictional matters, and eligibility for certain benefits or rights. Establishing domicile can involve demonstrating an intent to reside in a particular location, maintaining a physical presence there, and severing ties with previous domiciles. Determining an individual’s domicile can be complex and may involve legal proceedings or administrative determinations.
(law) the residence where you have your permanent home or principal establishment and to where, whenever you are absent, you intend to return; every person is compelled to have one and only one domicile at a time.
n. the place where a person has his/her permanent principal home to which he/she returns or intends to return. This becomes significant in determining in what state a probate of a dead person’s estate is filed, what state can assess income or inheritance taxes, where a party can begin divorce proceedings, or whether there is “diversity of citizenship” between two parties which may give federal courts jurisdiction over a lawsuit. Where a person has several “residences” it may be a matter of proof as to which is the state of domicile. A business has its domicile in the state where its headquarters is located.
In short, domicile is the country in which a person lives, which may be different from the country in which he or she has citizenship. UK law recognises that a British citizen (see: British citizenship) may live permanently outside the UK and that such citizens have a duty to abide by the laws of the country of domicile. To simplify matters, UK law makes two assumptions: first, every citizen has some domicile (rather than none); second, no citizen has more than one domicile. Unless a citizen has adopted a ‘domicile of choice’, the law assumes the ‘domicile of origin’, which is essentially the domicile one has at birth. One cannot choose domicile (according to the law) until reaching 16 years of age; people younger than this are assumed to have the same domicile as their parents—father, in the case of legitimate children, and mother, in the case of illegitimate children.
Why is this important? The question of domicile arises frequently in cases of marriage and divorce. If British citizens domiciled overseas marry or divorce, they may have to do so according to the regulations of the domicile country, and these may not be the same as in the UK. Provided that they are genuinely domiciled overseas, British courts will usually accept the marriage or divorce as binding in the UK.
Of course, it would not do to have domicile defined weakly so that people could marry or divorce illegally while on holiday abroad, for example. To be able to claim domicile, UK law will require a demonstration that you are actually living outside the UK and that you intend to continue to do so indefinitely. This last point is known by the term animus manendi. For example, the fact that you have purchased a house in the domicile county may be taken as animus manendi.
Domicile refers to an individual’s permanent residence or legal home, where they have a significant connection and intend to remain indefinitely or return to after temporary absences.
Residence refers to where an individual currently lives, while domicile is their permanent legal home. A person may have multiple residences but only one domicile.
Domicile is important in legal matters because it determines an individual’s legal rights, obligations, and entitlements, such as tax liabilities, voting rights, jurisdiction for legal proceedings, and eligibility for certain benefits.
Domicile is typically established by physical presence in a particular location combined with the intention to make that place one’s permanent home. Factors such as residence, voting registration, property ownership, and community ties may be considered in determining domicile.
No, a person can only have one domicile at a time. While individuals may have multiple residences, domicile is determined by the individual’s intent to establish a permanent home in a particular jurisdiction.
Domicile often determines an individual’s tax residency status, which can affect their tax liabilities and obligations in a particular jurisdiction. Tax laws vary by jurisdiction, and domicile may be a factor in determining where taxes are owed.
Yes, domicile can be changed by establishing a new permanent residence with the intention of making it one’s legal home. Factors such as physical presence, intent, and actions indicating an abandonment of the previous domicile may be considered in establishing a new domicile.
Domicile refers to an individual’s permanent legal home, while citizenship is a legal status granted by a country that confers certain rights and responsibilities, such as the right to vote and the obligation to pay taxes.
Domicile may determine the jurisdiction where legal matters such as lawsuits, estate administration, and family law proceedings are conducted. Courts typically have jurisdiction over individuals domiciled within their geographic boundaries.
Proof of domicile may include documents such as lease agreements, property deeds, utility bills, voter registration records, tax filings, and statements indicating an individual’s intent to establish a permanent home in a particular jurisdiction.
This site contains general legal information but does not constitute professional legal advice for your particular situation. Persuing this glossary does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.
This glossary post was last updated: 13th April, 2024.
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