IHTM13021 - Change of Domicile: Domicile of origin, choice and dependence

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 Residence Domicile and Remittance Basis Manual (RDRM) (HMRC website).

For Inheritance Tax purposes you must always remember that the deemed domicile provisions of IHTA84/S267 (IHTM13024) may also apply.