Revenue guidelines about their meanings are largely based on rulings of the courts. Domicile Domicile is a concept of general law. There are many factors which affect domicile but some of the main points are given in the Inland Revenue booklet IR20. Click here to obtain a copy of the booklet. 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. You should contact your own Tax Office if you have any queries on your domicile position. Top Booklets available to download. To view a PDF file you must have Adobe Acrobat Reader installed on your computer. To save a file to your hard drive, right click on the link and choose the save option.