IHTM13021 - Change of Domicile: Domicile of origin, choice and dependence
From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000.Â
There are three types of common law domicile:
- domicile of origin,
- domicile of dependence
- domicile of choice
These different types of domicile are explained in detail in the .
For Inheritance Tax purposes you must always remember that the deemed domicile provisions of IHTA84/S267Â (IHTM13024) may also apply.