Inheritance Tax Manual

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 residenceÌýand you can find details of these rules ²¹³ÙÌýIHTM47000.Ìý

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/S267Ìý(IHTM13024) may also apply.