Domicile was a concept of Roman Law . "Origo" was the place within the Empire to which a person's father or, if illegitimate, his mother belonged. English law absorbed this concept so that if you were a British citizen but your father was foreign, you could have a non-domicile status, as your domicile was determined by your father's place of birth. Zac Goldsmith, MP for Richmond was non-domiciled despite being British. This is now abolished for those born in the UK or those who have lived in the UK for 15 of the last 20 years. Effectively, the remittance basis of taxation (taxation only on UK income and gains) is no longer available as from April 2017.