Domicile Questionnaire
In order to establish where you are domiciled you first need to have an understanding of the concept of domicile and what actions need to be undertaken in order to change your domicile.
I have set out below Her Majesty’s Revenue & Customs’ (HMRC) definition of Domicile and associated terms to enable you to judge whether you have satisfied the requirements to change your domicile.
Domicile
Domicile is a concept of general law. There are many factors which affect domicile but broadly speaking, you are domiciled in the country where you have your permanent home. Domicile is distinct from nationality or residence. You can only have one domicile at any given time.
Domicile of origin
You normally acquire a domicile of origin from your father when you are born. It need not be the country in which you are born. For example, if you are born in France while your father is working there, but his permanent home is in the UK, your domicile of origin is in the UK.
Domicile of dependency
Until you have the legal capacity to change it your domicile will follow that of the person on whom you are legally dependent. If the domicile of that person changes, you automatically acquire the same domicile (a domicile of dependency), in place of your domicile of origin.
Domicile of choice
You have the legal capacity to acquire a new domicile (a domicile of choice) when you reach age 16.
To do so, you must
- leave the country in which you are now domiciled and settle in another country, and
- provide strong evidence that you intend to live there permanently or indefinitely.
Living in another country for a long time, although an important factor, does not prove you have acquired a new domicile.
Permanent home
The country where a person intends to live for the remainder of their life. It is the country whose laws decide, for example, whether a Will is valid, or how the estate of a person who has not made a Will is dealt with when they die.
Dictionary definition of indefinitely:
Not definite, especially:
- Unclear; vague.
- Lacking precise limits: an indefinite leave of absence.
- Uncertain; undecided: indefinite about their plans
So to summarise, the countryof your chosen domicile should be where you intend to live for the remainder of your life or for an uncertain or undecided period of time.
Married women
Before 1974, when you married you automatically acquired your husband's domicile. After marriage this domicile would change at the same time as your husband's domicile changed. If your marriage ended, you kept your husband's domicile until such time as you legally acquired a new domicile.
From 1 January 1974 your domicile is not necessarily the same as your husband's domicile. It is decided by the same factors as for any other individual who is able to have an independent domicile. If, however, you were married before 1974 and had acquired your husband's domicile, you retain this after 1 January 1974 until such time as you legally acquire a new domicile.
Overseas electors
From 6 April 1996 registering and voting as an overseas elector is not normally taken into account as one of the factors for determining whether you are domiciled in the UK, for the purpose of establishing your tax liability here.
Deemed domicile
For inheritance tax purposes, there is a concept of 'deemed domicile'. This means even if you are not domiciled in the UK under general law we will treat you as domiciled in the UK at the time of a transfer if
- you were domiciled in the UK within the three years immediately before the transfer, or
- you were resident in the UK in at least 17 of the 20 income tax years of assessment ending with the year in which you make a transfer.
DOMICILE QUESTIONNAIRE
In order to allow me to determine your domicile, please answer the questions set out below:
1)Where and when were you born?
Your Father’s Domicile
2)In what country (in the case of a Federation - the State, Province etc.) was your father residing at the date of your birth? If not the UK, what were his feelings towards that country, did he consider he would end his days there? If not, where did he consider he would spend the rest of his days?
3)Did your father move to a different country from the place of your birth whilst you were below the age of 16 years? If so, did any country that he moved to become the home in which he intended to spend the rest of his days? Please provide full details.
4)If your father is dead, what was his full name and the date and place of his death? If other than the UK, what were his feelings towards that country, did he considered he would end his days there?
Your Domicile
5)In what country (State, Province etc.) do you reside
6)Do you consider that countryto be the place where you will spend your final days?
7)If you were not born in your current country of residence, what was your object in going there, eg. was it in connection with business or employment or the education of children? Please detail your employment and positions with each Employer to date.
8)When did you move to that country?
9)Do you own the property you live in that country (State, Province etc)?
10)What are your business, social, personal or other connections with that country (State, Province etc)?
11)Are you a member of any clubs or associations in that country? Please list them and state for each when you became a member.
12)Do you hold a residence visa, permanent ID card or similar official entitlement to residence in that country? Does that entitle you to live in the country for as long as you choose?
13)Have you moved from your current country of residence and been employed in other countries since you first arrived there? If so please list them and the dates.
14)If you are married or have a civil partner, where do your spouse / partner and any children reside?
15)If you are married when did and where you marry?
16)Is your spouse British born? If not please provide details
17)Where were your children born, and where were/are they educated? If grown up, where do they live?
18)Do you retain accommodation for the use in the United Kingdom? If so please state address and nature.
19)Do you own any other assets situated in the United Kingdom? If so please list them.
20)What are your business, social, personal or other connections with the United Kingdom?
21)What periods have you spent in the United Kingdom during each of the past 10 years? Rough details of days per year are sufficient
22)What are your intentions for the future? In particular, do you contemplate some event, certain or uncertain, the occurrence of which could cause you to move your home elsewhere than where you are now?
Signature:
Date: