A statutory concept found in the UK's tax legislation and not to be confused with common law (actual) domicile.

When the statutory deemed domicile rules are satisfied, an individual who has certain links to the UK, but is not actually domiciled in the UK, is treated (deemed) domiciled for the purposes of determining their liability to income tax, capital gains tax and inheritance tax. The deemed domicile rules apply only when an individual does not have an actual UK domicile and they do not affect the individual's actual domicile.

For further information, see Practice note, Deemed domicile for tax purposes.