Statutory Declaration of Domicile (UK)
Made pursuant to the Statutory Declarations Act 1835, the Domicile and Matrimonial Proceedings Act 1973, and the Oaths Act 1978
I, [Declarant Name], of [Declarant Address], [Declarant City], [Declarant County], [Declarant Postcode], England and Wales, [Declarant Occupation], nationality: [Declarant Nationality], do solemnly and sincerely declare as follows:
NATURE OF THIS DECLARATION
1. This declaration concerns [Domicile Nature]. The person whose domicile is the subject of this declaration is [Subject Name].
DOMICILE OF ORIGIN
2. The domicile of origin of [Subject Name] is [Domicile of Origin Country]. [Domicile of Origin Basis]
DOMICILE OF CHOICE / CURRENT DOMICILE
3. I declare that [Subject Name] is domiciled in [Current Domicile Country] and has been resident there continuously from [Residence Start Date]. The factual basis for this domicile of choice, including evidence of an intention to reside permanently or indefinitely, is as follows: [Intention Basis]
PURPOSE
4. This Statutory Declaration of Domicile is made for the purpose of: [Declaration Purpose].
And I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act 1835. I am aware that if I wilfully make a false statement in this declaration, I may be liable to prosecution for an offence under the Perjury Act 1911, which carries a penalty of up to seven years’ imprisonment or an unlimited fine.
Declared at [Declaration Place]
On [Declaration Date]
DECLARANT
Full name: [Declarant Name]
Address: [Declarant Address], [Declarant City], [Declarant County], [Declarant Postcode]
Occupation: [Declarant Occupation]
Nationality: [Declarant Nationality]
BEFORE ME
The above declaration was subscribed and solemnly declared before me, [Commissioner Name], of [Commissioner Firm], [Commissioner Address], a Solicitor / Commissioner for Oaths duly authorised to administer oaths and take declarations in England and Wales, on the date stated above.
Name: [Commissioner Name]
Firm: [Commissioner Firm]
Address: [Commissioner Address]
Declarant
________________
Signature
Date: ________________
Commissioner for Oaths / Solicitor
________________
Signature
Date: ________________
What Is a Statutory Declaration of Domicile (UK)?
A Statutory Declaration of Domicile in the United Kingdom puts facts on the record under a formal declaration so they can be relied on by a court, registrar, or third party, and takes its legal force from the Inheritance Tax Act 1984.
Domicile is a fundamental concept in English private international law. Every person has one and only one domicile at any given time, and it determines which country's law governs their personal affairs — including the distribution of their estate on death, the validity of their marriage, and certain tax obligations. Domicile is distinct from nationality (the country of which a person is a citizen), ordinary residence (where a person habitually lives), and tax residence (a separate concept used by HMRC for income tax purposes).
The concept of domicile is particularly important in the context of inheritance tax under the Inheritance Tax Act 1984. A person domiciled in England and Wales at the date of their death is subject to inheritance tax on their worldwide assets (subject to available reliefs and exemptions), whereas a person domiciled outside the United Kingdom is generally only subject to inheritance tax on their UK assets. This difference can result in significantly different tax outcomes for estates of similar size, making the domicile determination critically important for estate planning and administration.
A Statutory Declaration of Domicile provides formal evidence of a person's domicile for HMRC, the Probate Registry, foreign courts and authorities, and other official bodies. It addresses both the domicile of origin (acquired at birth) and the domicile of choice (acquired through residence and intention), setting out the factual basis for the domicile claimed.
The legal framework governing the Statutory Declaration of Domicile (UK) in United Kingdom draws on several key statutes and regulatory bodies. Under UK law, the UK GDPR and Data Protection Act 2018 govern personal data in this document. The Consumer Rights Act 2015 protects individuals in consumer transactions. Section 62 of the Consumer Rights Act 2015 addresses unfair terms. The County Court and High Court of Justice have jurisdiction over personal disputes under the Senior Courts Act 1981 and the County Courts Act 1984. The Information Commissioner's Office (ICO) enforces data protection. Parties executing a Statutory Declaration of Domicile (UK) in United Kingdom should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Consumer Rights Act 2015 sets the foundational requirements.
When Do You Need a Statutory Declaration of Domicile (UK)?
A Statutory Declaration of Domicile is needed in England and Wales in a range of legal, tax, and administrative contexts where the formal establishment of a person's domicile is required by HMRC, a court, a financial institution, or a foreign authority.
Inheritance tax and HMRC: The most common context in which a Statutory Declaration of Domicile is required is in connection with an inheritance tax return following a death. The executor or administrator must complete form IHT400 and establish the deceased's domicile, as this determines whether the worldwide estate or only the UK estate is subject to inheritance tax. Where the deceased was not domiciled in England and Wales (or was not 'deemed domiciled' under the Inheritance Tax Act 1984), a Statutory Declaration of Domicile is typically submitted to HMRC as part of the inheritance tax return to support the claim to non-UK domicile status.
Probate proceedings: The law governing succession to a deceased person's moveable property (as opposed to land) is determined by the law of the country of domicile. The Probate Registry may require evidence of domicile where the deceased's domicile is not straightforward — for example, where the deceased was born abroad and later came to live in England, or where they maintained homes in multiple countries.
Matrimonial proceedings: Under the Domicile and Matrimonial Proceedings Act 1973, the courts of England and Wales have jurisdiction to hear matrimonial proceedings (including divorce) where at least one party is domiciled in England and Wales. A Statutory Declaration of Domicile may be required to establish the court's jurisdiction.
Foreign assets and financial institutions: Where a deceased person held assets (including bank accounts, investments, or property) in a foreign country, the foreign financial institution or authority may require a formal declaration of domicile before releasing or transferring those assets. Double taxation treaties between the UK and other countries frequently use domicile as a determining factor.
What to Include in Your Statutory Declaration of Domicile (UK)
A properly drafted Statutory Declaration of Domicile for England and Wales must address several key legal and factual elements that are required by the Statutory Declarations Act 1835 and by the legal principles governing domicile in English private international law.
The identity of the declarant must be clearly stated. Where the declaration concerns the declarant's own domicile, the declarant provides their full name, address, occupation, and nationality. Where the declaration concerns a deceased person's domicile, the declarant must additionally state their legal capacity — for example, as executor or personal representative — and their personal knowledge of the deceased's circumstances.
The domicile of origin must be identified. The declaration must state the country of domicile of origin — typically the country in which the father was domiciled at the time of the subject's birth (for persons born in wedlock) — and set out the factual basis for this claim. The domicile of origin is important because it is the 'default' domicile that applies whenever a domicile of choice is not established or is abandoned.
The domicile of choice and evidence of intention must be addressed in detail. Where a domicile of choice in England and Wales is claimed, the declaration must identify the date from which continuous residence in England and Wales commenced, and must set out the objective evidence supporting the intention to reside permanently or indefinitely. This evidence typically includes: ownership of residential property in England; registration with UK healthcare and official services; continuous payment of UK taxes; making an English will; and absence of any intention to return permanently to the country of domicile of origin.
For deceased persons, the date and place of death must be stated. The declaration must also address any change in domicile during the deceased's lifetime, particularly in the final years of life.
The statutory formula and perjury warning required by the Statutory Declarations Act 1835 must appear in the declaration, together with the execution clause recording where and before whom the declaration was made.
Additional compliance elements for a Statutory Declaration of Domicile (UK) used in United Kingdom include: Under UK law, the UK GDPR and Data Protection Act 2018 govern personal data in this document. The Consumer Rights Act 2015 protects individuals in consumer transactions. Section 62 of the Consumer Rights Act 2015 addresses unfair terms. The County Court and High Court of Justice have jurisdiction over personal disputes under the Senior Courts Act 1981 and the County Courts Act 1984. The Information Commissioner's Office (ICO) enforces data protection. Forms-legal.com provides this template as a starting point for United Kingdom-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Statutory Declaration of Domicile (UK) (United Kingdom) [Legal document template]. Forms Legal. https://forms-legal.com/uk/personal/legal-declarations/statutory-declaration-domicile-uk
"Statutory Declaration of Domicile (UK) (United Kingdom)." Forms Legal, 2026, https://forms-legal.com/uk/personal/legal-declarations/statutory-declaration-domicile-uk.
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howpublished = {\url{https://forms-legal.com/uk/personal/legal-declarations/statutory-declaration-domicile-uk}},
note = {Free legal document template. Based on Consumer Rights Act 2015}
}Also available for these jurisdictions:
Frequently Asked Questions
Domicile is a legal concept in English law that determines which country's law governs a person's personal affairs, including the distribution of their estate on death. Every person has one domicile at any given time, and it is distinct from nationality, residence, and ordinary residence. Domicile matters for inheritance tax purposes because HMRC charges inheritance tax on the worldwide assets of persons domiciled in the United Kingdom, but only on UK assets of persons domiciled outside the UK. Under the Inheritance Tax Act 1984, a person who is domiciled in England and Wales at the date of their death will have their entire worldwide estate (not just their UK assets) assessed for inheritance tax, subject to the available reliefs and exemptions. This means that a person who is a non-UK domiciliary — for example, a person who came to live in England but retained a domicile in their country of origin — may have significantly less inheritance tax to pay than an English-domiciled person with the same level of assets. HMRC also applies the concept of 'deemed domicile' under the Inheritance Tax Act 1984, under which a person is treated as domiciled in the UK for inheritance tax purposes if they have been resident in the UK for 15 of the 20 tax years ending with the relevant year, or if they were domiciled in the UK within the three years before the relevant date.
English law recognises three types of domicile: domicile of origin, domicile of choice, and domicile of dependence. Domicile of origin is the domicile a person acquires at birth. For a child born in wedlock, the domicile of origin is the domicile of the father at the time of the child's birth. For a child born outside wedlock, or a posthumous child, the domicile of origin is the domicile of the mother at the time of birth. The domicile of origin is particularly 'sticky' in English law — it revives automatically whenever a domicile of choice is abandoned without a new domicile being acquired. Domicile of choice is a domicile acquired by an adult (a person of full legal capacity) who has established residence in a country other than their country of domicile of origin, with the intention of residing there permanently or indefinitely. Both elements — physical presence and intention — must be satisfied simultaneously for a domicile of choice to be acquired. The intention must be to make the chosen country a permanent home, not merely to reside there for a limited period or purpose. Domicile of dependence is the domicile of persons who lack legal capacity to acquire a domicile of choice — principally children under the age of 16, whose domicile follows that of the person on whom they are legally dependent.
A Statutory Declaration of Domicile is required in England and Wales in a number of specific legal and administrative contexts. The most common situations include: HMRC inheritance tax returns, where the executor of a deceased person's estate must formally establish the deceased's domicile on IHT400 form in order to determine the scope of inheritance tax liability. If the deceased was not domiciled in England and Wales, a Statutory Declaration of Domicile is a key piece of evidence supporting the claim to non-domicile status. Probate proceedings, where the court or the Probate Registry may require evidence of the deceased's domicile, particularly for persons who moved to England from abroad or who maintained connections with multiple countries. The law governing the succession to the deceased's moveable estate is determined by the law of the country of domicile. Matrimonial proceedings under the Domicile and Matrimonial Proceedings Act 1973, where the domicile of the parties determines jurisdiction in divorce and other matrimonial proceedings, and where the court may require evidence of domicile. Transfer of foreign assets, where a financial institution or government authority in a foreign country requires confirmation of the account holder's or beneficiary's domicile. Pension claims and life assurance, where domicile is relevant to the application of double taxation treaties and the tax treatment of benefits paid on death.
To establish a domicile of choice in England and Wales in a Statutory Declaration for HMRC purposes, the declaration must address both the physical presence requirement and the intention requirement. Physical presence means continuous residence in England and Wales over a period of time — HMRC will want to see evidence of unbroken residence and will be suspicious of gaps that might suggest the person maintained a home in their country of origin. Intention to reside permanently or indefinitely is more complex and must be demonstrated by reference to objective evidence of the person's actions and behaviour. HMRC considers the following types of evidence relevant to establishing an intention to reside permanently in England and Wales: purchasing a residential property in England or Wales rather than renting; making a will governed by the laws of England and Wales and expressing an intention to be buried in England; registering with a UK GP, dentist, and other healthcare providers; paying UK income tax and national insurance contributions continuously; becoming a UK citizen or applying for indefinite leave to remain; maintaining all significant financial accounts and investments in England or Wales; close family connections in England and Wales and few remaining connections with the country of origin; and statements by the person in correspondence, applications, and other documents consistently describing England and Wales as their permanent home. The stronger the evidence of each element, the more persuasive the Statutory Declaration will be.
A Statutory Declaration of Domicile can be made about your own domicile (as a living person) or about the domicile of a deceased person. The two situations arise in different contexts. A living person may need to make a Statutory Declaration about their own domicile in the context of matrimonial proceedings under the Domicile and Matrimonial Proceedings Act 1973, where the court requires evidence of domicile to establish jurisdiction; in connection with tax residence and domicile claims with HMRC; or when dealing with a foreign financial institution, pension scheme, or government agency that requires confirmation of domicile for administrative purposes. In a declaration about your own domicile, you are the declarant and the subject — you make the declaration based on your own personal knowledge of your circumstances, residence, and intentions. A declaration about a deceased person's domicile is typically made by the executor, administrator, or personal representative of the deceased's estate in the context of probate proceedings or an inheritance tax return. The declarant must have had direct knowledge of the deceased's life, residence patterns, and stated intentions in order to make a credible and accurate declaration. In both cases, the declaration must be made before a solicitor or commissioner for oaths and must comply with the requirements of the Statutory Declarations Act 1835.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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