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.
George Osborne has pledged to end permanent entitlement to the controversial non-domicile loophole that has let thousands of wealthy families live in Britain without paying tax on their overseas income. Non-dom status is to be abolished for individuals who were born in the UK to UK domiciled parents. Announcing the measure in the summer budget, the chancellor said: “British people should pay British taxes in Britain - and now they will.” From April 2017, those who were born in Britain or have lived in the country for more than 15 of the last 20 years will now be obliged to pay full UK tax. The new rules should raise £1.5bn over the course of this parliament, Osborne claimed.
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