Your 'domicile of origin' is the starting point for determining your all-important tax domicile status. It's a fundamental concept in UK tax, especially for those with international connections.

Your domicile of origin is the domicile you acquire at birth. It's not a matter of choice.

How is it determined?

If your parents were married when you were born, your domicile of origin is the same as your father's domicile at that time.
If your parents were not married, it follows your mother's domicile.

Can it be changed?

Your domicile of origin sticks with you for life. However, it is possible to acquire a new domicile, called a "domicile of choice", by moving to a new country and forming the clear intention to live there permanently and indefinitely. Proving you have acquired a domicile of choice can be very difficult.

Understanding your domicile of origin is the crucial first step before you can consider concepts like the remittance basis of taxation for non-doms.

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