Domicile is different to a person's place of residence or nationality. Although a domicile may change from time to time, a person has only one domicile, or residence, at any point in their life, no matter what their circumstances.Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. I think that that sums up the debate surrounding the Government's deemed domicile measuresthe Government cannot see that there is a problem. Deemed domicile will remain for five complete tax years, or three years from acquiring a nonUK domicile of choice if later. You may be a resident of one state and a domiciliary of another at the same time.