Domicile
Domicile of Origin – this is determined at birth – legitimate children take their father’s domicile and illegitimate children their mother’s Domicile of Dependence – children up to the age of 16 follow the domicile of their father. If his domicile changes whilst the child is under the age of 16, the child’s will also change. Also, women married before 1st January 1974 automatically adopt their husband’s domicile. Domicile of Choice – a domicile of origin can be superseded by a domicile of choice. It is notoriously difficult to adopt a domicile of choice but it can be applied if you decide to remain in a particular overseas country permanently or indefinitely If you are domiciled in the For more information download a copy of the ‘Domicile and UK Tax’ guide from our Members Library. We can assist with this, or any other aspect of tax or financial planning. For help or advice please contact us.
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