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) which fan be found at . For Inheritance Tax you must always remember that deemed domicile (IHTM13024) may apply.