The U.K. has a rather antiquated process when it comes to legal definitions. Although you may elect a domicile of choice, you may never shred your connection to the U.K. if you were born in the U.K. as you have a Domicile of Origin. Even if you were only in the U.K. whilst you were a baby you may never erase this fact. If an individual has a Domicile of Origin and leaves the U.K. under U.K. law they are considered to be formerly domiciled in the U.K. this status is known as a “Formerly Domiciled Resident” or FDR. The issue of this, is if a FDR were ever to repatriate back to the U.K., the U.K. would typically want to assume the taxing rights (domicile) at death regardless of where they lived throughout their lives. This is why it is imperative that planning for your return to the U.K. should be made when you are not domiciled.