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 .

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