Tag Archives: taxation policy

The LDV quick guide to non-domicile

So, Akshata Murty is non-domiciled for tax purposes. What does this mean, and how does it work? Luckily, the information is readily at hand…

Domicile is obtained in one of three ways;

  • origin – normally, your place of birth
  • dependence – where the law ascribes domicile to an individual because of that individual’s lack of legal capacity and legal dependence upon another person
  • choice – acquired by physical presence in another territory and the intention to remain in that territory permanently or indefinitely

So, in Akshata Murty’s case, her domicile of origin is India and, unless she indicates her wish to be domiciled in the United Kingdom, she can retain her status as being domiciled in India for the time being, subject to any finding that, by dint of the decisions she takes, she is deemed to have elected for a different domicile by choice.

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