Ah… residence v domicile… that old chestnut
David @Aquitaine , you are, of course, correct that for UK tax purposes these are completely different concepts. It has been discussed several times on here before but I think this is the most recent one.
It’s a great read if you’re having trouble sleeping.
Oh yes Paul. It’s incredibly complicated. The UK definition of domicile is not the same as the French definition and, for most people, is a bit illogical.
For UK purposes ONLY, if you are born in the UK with UK domiciled parents then the UK will be your domicile of origin. This will remain with you for your life unless you acquire a domicile of choice. To do this is incredibly difficult and requires you to demonstrate that you intend to live permanently outside the UK (and even to be buried/cremated outside the UK). Retaining a burial plot in the UK can be fatal to a non-domicile claim.
For those with a UK domicile of origin the most important effect is on inheritance tax. While you remain UK domiciled (or you acquire a UK domicile as a result of residency) you will be subject to UK inheritance tax on worldwide assets.
Domicile in France is a whole different ball game. If you are resident in France then usually you are domiciled in France and will be subject to all taxes in France. …
