Domicile is a legal concept, different from nationality and residence.
| Nationality | Depends on citizenship, usually acquired from birth — though you can obtain citizenship of another country through legal procedures that depend on that country. |
| Residence | You reside wherever your home is. |
| Domicile | Where you live, and intend to continue to live. |
Many British “expatriates” who live in the popular retirement climates of Spain, France, Italy or Greece remain domiciled in the UK. The test of domicile is a question of degree, depending on expressed intent, and on whether ties to the country of origin are retained.
If you become domiciled in another country, the inheritance laws of that country will probably apply to all your property, even property in England. If you own property — land — outside England, sometimes the law of that country will apply to it too.
Administering estates where there is a foreign element can be very complicated — and “Brexit” has not made it any easier. I maintain links with advocates and notaries in the major EU countries, and can assist in the administration of such estates.
If your domicile — or your assets — cross a border, see also Reducing Inheritance Tax for how domicile affects planning.