Domicile is a term that is used in relation to tax matters.
In a recent publication HMRC explained domicile as
follows:
Domicile is not the same as nationality or residence. Broadly
speaking, you have your domicile in the country that is your 'real'
or permanent home. Everyone acquires a domicile of origin at birth.
This is generally the country that your father considered to be his
'home country' at the date of your birth. If you have a domicile of
origin outside the UK then this is likely still to apply, unless
you have chosen to remain in the UK permanently or indefinitely. In
most cases an individual's domicile is obvious.
For more information see the HMRC
website
Acknowledgement: This definition has been produced with the
kind help of the Low Incomes Tax Reform Group,
which is an initiative of the Chartered Institute of Taxation to
give a tax voice to the unrepresented.