Domicil

• Details
• Tagged entities

Properties

Alt label

• Domicile

SES ID

• 90968
• 49699

Notation

• 90968

In scheme

• Subject

Broader

• Conflict of laws

Narrower

• Habitual residence test
• Ordinary residence
• Overseas residence

Scope note

• Use for the tax treatment of people who live and work in Britain some of the time but who live most of the time elsewhere. Use Overseas residence for tax treatment of Britons abroad.

Definition

• The status or attribution of being a permanent resident in a particular jurisdiction. A person can remain domiciled in a jurisdiction even after they have left it, if they have maintained sufficient links with that jurisdiction or have not displayed an intention to leave permanently.