What is Domicile?

Domicile is a legal concept. A person will generally be domiciled in the country they consider their ‘roots’ are, or the country where they have their permanent home.

Difference between domicile and residence:

It is not the same as nationality, citizenship or residence. Every individual has a domicile, which they originally acquire at birth.

Tax residence is a short-term concept and is determined for each tax year in isolation, reflecting where you reside. 

Domicile is more long-term and refers to where you consider you have your permanent home over the course of your life. You can retain a domicile overseas even if you live in the UK for several years.

Why does domicile matter? 

• If an individual is domiciled in England or Wales, then and only then can the claim be brought under the 1975 Act.
• An individual’s domicile does not need to be where they had been living until their passing; for example, if they were born in England or Wales but have spent many years living abroad, they can remain domiciled in England or Wales.

It is worth noting, however, that this can be disputed during the inheritance claims.

• Disputing the domicile can cause various complications, especially those involving where the deceased had been residing and their financial situation at the time of passing. Any queries or areas for objection will need to be highlighted prior to you making your claim.

We can gather the required evidence to establish a persons domicile, should any issues arise on this matter.

How do I find a person’s domicile? 

The domicile will be shown on the grant of probate; however, this information will only be available to the people named in the will.

A person’s domicile can be defined in one of three ways:

1. Domicile of origin This is where you were born.
2. Domicile of dependency This only relates to children whose domicile will be the same as their father’s or, on occasion, their mother’s.
3. Domicile of choice This is when you consider your home to be different from where you were born.

Even if the individual lived abroad, you can still challenge an estate in England and Wales for English/Welsh assets.

Once again, it is essential to note that claims against any of these domiciles are only relevant under the 1975 act if the individual is domiciled in England or Wales.

If I were to make a claim, is there a way of checking if it is relevant under the 1975 act ?

Yes there is! At IDR we have created a tool that can help you understand the legal issues around these disputes and give you an instant answer to whether anything can be done to resolve your situation.

The tool asks a series of questions covering the typical issues people face in an inheritance dispute situation. It provides detailed guidance to help users understand whether they have the right to dispute and then advises on the likelihood of success based on their situation.

The tool is completely free and easy to use.

Start here