Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits.Broadly, domicile can be summarised as an individual's permanent home. Dependent students are presumed to be domiciled in the state in which their parent(s) or legal guardian(s) are domiciled. R9.15.21. Where an individual genuinely inhabits more than one country, their domicile is where they have their chief residence. Basically the terms "domicile" and "legal residence" refer to the same place – the state you consider your permanent home. Fundamentally under English law domicile is where a person considers their ultimate home to be. Family. Under English law a party is generally domiciled. Simply put, your domicile is your home—the state you consider your permanent place of residence. The real property sold or transferred is used exclusively as a principal residence as defined in 26 U.S. Code section 121. 3.