Domicile is different to a person's place of residence or nationality. Deemed domicile applies when you've been UK resident for at least 15 of the 20 tax years immediately before the relevant tax year.A brief overview of the concepts of UK residence and English common law domicile which can determine an individual's liability to UK tax. Domicile is different to residence or nationality or citizenship; broadly speaking it equates to the place which is your true home. A formerly domiciled individual will acquire a Deemed. UK Domicile for IHT purposes from the start of their second tax year of continuous UK residence but would. Domicile governs the rules for succession for personal moveable property and also determines the devolution of an individual's estate in cases of intestacy. The UK tax system has two main concepts that determine someone's liability to direct taxes: residence and domicile.