‘Domicile’ is a term also used in UK contributions law, specifically in connection with airmen and mariners. Domicile may, in the UK legal system, affect not only social security contribution liability but also income tax, capital gains tax and inheritance tax liability and is a concept separate from that of residence. Many other countries do not use ‘domicile’ in their tax system and social security schemes, relying instead on other connecting factors to impose jurisdiction, but it remains important in the UK in a number of respects.

The first step in establishing a person’s domicile for NIC purposes is to consider the definition.

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