An individual may be non-UK domiciled under common law, but nevertheless deemed UK domiciled for tax purposes.
UK tax law provides special rules for an individual who is resident, but not domiciled, in the United Kingdom.
These rules apply for income tax, capital gains tax, and inheritance tax.
There is no precise definition of domicile in UK law. It is generally a question of fact whether or not a particular individual is UK-domiciled. Whenever the issue has come before a court, the approach of the court has generally been to examine the facts and circumstances of that particular individual’s life.