Non domiciled

You are non domiciled in the country where you have your permanent home.

Domicile is distinct from nationality or residence.

You can only have one domicile at any given time.

You normally acquire a non domicile of origin from your father when you are born.

It need not be the country in which you are born.

For example, if you are born in France while your father is working there, but his permanent home is in the UK, your non domicile of origin is in the UK.