Domicile refers to the country or place of an individual's permanent home, influencing their civil status and tax liabilities. It is distinct from nationality and residence, encompassing both physical presence and an intention to remain.
Foreign emoluments refer to earnings received by a person domiciled outside the UK from employment with a non-resident employer.
Non-domiciled status refers to the tax classification of a person whose country of domicile is different from their country of residence, impacting their tax liabilities.
