There are three main types of domicile: domicile of origin, domicile of dependence and domicile of choice. You may also be 'deemed UK domiciled',Domicile is different to a person's place of residence or nationality. Domicile is not the same as nationality, citizenship or residence. Every individual has a domicile, which they originally acquire at birth. A domicile is your permanent home. You may not be living there now, but you still own the home and intend to reside there again. How to determine domicile for UK IHT. Domicile is different to residence or nationality or citizenship; broadly speaking it equates to the place which is your true home. Deemed domicile is overlaid onto an individual's common law domicile and is only relevant for taxation purposes.