The Indian wife of the UK Chancellor of the Exchequer has now said that while she will in future pay UK tax on her foreign income, she will retain her non-domiciled status.


Is there any choice here? The question of domicile, as I understand it is not one of form but of fact. Domicile, as I understand it, is a common-law status which is determined by the circumstances. It is not something for which one can apply, or discard when no longer needed.


There are two types of domicile - domicile of origin (that with which one is born) and domicile of choice, determined by a multiplicity of one's life choices concerning where to live etc. And most importantly one's future intentions - as expressed in such things as what nationalities, residence statuses etc that one has acquired.


And presumably, if she now begins to file tax returns as a UK domiciled person, it will add to the evidence that she has lost her Indian domicile - will it not?


But having said that - I don't think she has said she will file domiciled returns - merely that she "will pay UK tax on her overseas income". Anyone can pay more tax that they need pay - one can I assume voluntarily choose to do that.



Does Mrs Sunak have any choice in the matter?