RDRM22310 | Domicile: Categories of domicile: Domicile of choice - Residence

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only

The first condition to acquire a domicile of choice is that an individual must be resident in the law territory. Unlike a domicile of origin or dependence, it is impossible to acquire a domicile of choice in a territory in which the individual has never resided.

The type of residence required for the purposes of the law of domicile is a physical presence in a country as ‘an inhabitant of it’. This is a question of fact and will exclude casual visitors, e.g. a traveller. Residence is a question of fact; for the purposes of domicile it does not matter whether that ‘residence’ is legally recognised or is somehow restricted or illegal.