Domiciled

You acquire a domicile of origin at birth which is the same as the domicile of your father (or mother if unmarried) at that time i.e. the country that your father (or mother) considered to be his/her permanent home at the date of your birth. Accordingly, this may not be your country of birth, however, from 2017/18 to 2024/25 inclusive, HMRC treat some individuals who are not UK domiciled as if they are domiciled in the UK for income tax and capital gains tax purposes.  This affects you if you are domiciled outside the UK (domicile of choice), but you were born in the UK with a UK domicile of origin, or you have been resident for tax purposes in the UK for at least fifteen of the previous twenty tax years.