Do you live in France for more than half the year? If you work do you spend more than 3 months a year in the UK? Is your home in France regardless of your parents etc? (Frankly where your parents lived at the time of your birth is a bit of a red herring).
Chances are you are actually domiciled in France. If your principal residence, that of your children etc is in France then the chances are that that is also your domicile, although your residence may change if eg you go and work somewhere else for a few weeks or even months.
You might like to have a chat with the tax people here…
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Vero is spot on. The basic criteria for domicile are pretty straightforward in anyone’s language 
- as detailed in Mandy’s link above. One important thing is though - you do NOT need to have the intention of staying somewhere for the rest of your life to be deemed as domiciled. The criteria specifically state permanently OR indefinitely in relation to living in a ‘new’ location - i.e. other than that of your domicile of birth / parentage.
Clearly, someone spending more time in France than anywhere else, with their main home, direct family, centre of commercial activity (e.g. traceable transactions, assets, use of utilities etc) also being in France, will be deemed to be both French resident and French domiciled. It’s simply a matter of fact, not choice - regardless of your parents’ domicile of origin and regardless of the 183 day criteria (another red herring when push comes to shove!).
Simply put - when you leave your original country of domicile and move to another one on a permanent basis - you become both resident and domiciled in your new country. It’s not a game - although many choose to play it 
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Well I’ll stick to what HMRC told me… (perhaps other people’s situations are more straightforward, and have retained fewer ties to UK).
Jane - I second what Vero has already suggested - you may also like to have a chat with the tax authorities here in France i.e they won’t care what you’ve been told by HMRC Just one (of many!) ‘for instances’ for you - inheritance taxes can be a really important consideration 
The trouble is too many British citizens resident in France do see it as a game or certainly did when there were plenty of bargains to be had in the housing market. I know a lot of people who spend most of the year in their French home. They drive their British registered cars and use their EHIC cards when they need to see the doctor because they know they can get away with it. It’s so easy. Nobody counts them in and out of Britain, nobody questions their residency or tax situation, they just play the game to their rules. It’s the one positive thing that will come out of Brexit, in my opinion, those people will become more accountable and have to play by the same rules as those who have done the right things, endured the hassle and the paperwork and established their residence and are domiciled in France. It’s not a game of pick and mix.
I am writing this from a British citizen point of view but I know that the British are not the worst, in my experience that’s the Dutch. They come and go as they please, with open borders it’s not hard, and many of them certainly don’t seem to see the need to change their residence, tax situation and so on, that’s far too much like hard work.
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Totally with you David and, sadly, I know a few! They normally bleat on about how clever they’ve been - i.e. SAGA car insurance for the car they use wilst at their French estate lol!
Essentially the rules are pretty straightforward - at the moment! The net is definitely tightening and, certainly French admin, is becoming much more joined-up. As you say, I also have the feeling Brexit will make things even more transparent - I must get my application in for the new customs positions at Toulouse airport!
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Before we continue can I just say that I am a Certified Accountant and a Chartered Tax Adviser and worked as a Tax Adviser for 17 years in the UK. Below is relevant for UK tax purposes only.
Jane, you said that you intended to return to the UK in the future. On that basis there is little doubt that you would retain your UK domicile. Domicile of origin is extremely difficult to lose/change and there is much case law over the years to prove this. I can provide you with links to case reports if you are having trouble sleeping
To argue that you have changed your domicile of origin and obtained a domicile of choice you do need to prove that you intend to stay in France permanently ie for the rest of your life.
Deemed domicile is based on residence (a matter of fact), and not intentions, and will be most relevant for people who have a domicile of origin outside of the UK but are resident in the UK. It is important for income tax, capital gains tax and inheritance tax.
You should also be aware that the domicile rules changed last year. I am attaching links to HMRC’s website and to the Chartered Institute of Taxation website both of which are fairly clear and concise.
Whether the French authorities would argue for deemed domicile based on residence in France is a whole other matter so for French tax advice you should probably visit your local tax office, as suggested.
Great post from a UK perspective Mandy - thanks! Can I just ask though how would I prove that I intend to stay in France permanently i.e. for the rest of my life ?
From your earlier link, the criteria states permanently OR indefinitely - can you explain the difference from a UK perspective?
Ta very much 
France isn’t too bothered by intention, if you live in France the majority of the time, have children at school in France etc that makes France your domicile, generally. If you have a business and you are in France your business is domiciled in France. This is a problem for foreigners living here with on-line businesses theoretically in their home country, they think they don’t come under French jurisdiction, but they do.
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Mandy are you a French resident domiciled in the UK? If so where do you pay your taxes?
Yep - so many Brits (don’t know about other nationalities!) spend loads of time at their ‘other’ place in France - effectively ‘working-from-home’. They work for UK (or other country) companies, or are self employed and tap away on their laptops, hold conference calls, have virtual (or real) meetings etc whilst physically in France. They wrongly assume they’re immune from any French jurisdiction.
Simply - under international tax law - the country where the work is performed has first dibs on any relevant taxation. Any prevailing taxation treaties may kick in after that (double taxation treaties). In this example France would always have first dibs - if of course they know the work is being performed on French territory…:-
I am applying to exchange my UK driving licence for a French permis. I am required to provide a justificatif de domicile and a justificatif de residence normale. As I am able to provide both I presume that France considers that I am both domiciled and resident here.
I’m actually not at all fussed about the question of domicile, it was merely a thought that occurred following Caroline’s post about where she was resident. I am as confident as I can be that I’m paying the right taxes in the right places, and that’s the main thing that attracts interest from UK and/or French authorities.
The CIOT link explains what is taken into account when deciding if you have acquired a domicile of choice. For example, if you were to buy a cemetery plot in France and state in your will that you direct your executors to have you buried there that would probably help.
I imagine the words permanently or indefinitely would have their normal dictionary definition. I can’t confirm that though as I don’t have the legislation to hand.
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I am a French resident and UK domiciled. My residence status determines where I pay my taxes.
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David, domicile doesn’t necessarily follow from residence. For tax purposes they are 2 very different things. France may indeed consider you to be domiciled for tax purposes, I have no idea. Is residence normale defined for French tax purposes?
It’s safe to say that your original assumption that you are UK domiciled but resident in France is correct. So, assuming you are declaring your worldwide income in France and paying the resulting tax/social charges here then that’s correct. Your domicile status should not be relevant until you pass away but does need to be considered when you are drafting your Will particularly if you have significant assets in both France and the UK (or, indeed elsewhere in the world). Hope that simplifies things a little and apologies if I’ve confused you at all.
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This may be of interest - they mzntion Luxembourg specifically but I expect it applies wherever.
"Le CGI (article 4 B) indique que, sous réserve des conventions fiscales internationales, est considérée comme domiciliée fiscalement en France toute personne qui répond à un seul ou plusieurs critères, dont l’exercice en France à titre principal d’une activité professionnelle salariée ou non, sauf si elle est accessoire.
Mais l’article 2 alinéa 4 de la convention franco-luxembourgeoise indique que le domicile fiscal des personnes physiques est au lieu de la résidence normale entendue dans le sens de foyer permanent d’habitation, ou, à défaut, au lieu du séjour principal.
Peut-on en déduire qu’une personne exerçant son activité principale en France, mais dont la résidence normale entendue dans le sens de foyer permanent d’habitation est au Luxembourg est bien résident fiscal au Luxembourg ? "
There’s no way that any of the definitions in the U.K. information would make me domiciled there anyway. The only reference I’ve come across in the French system refers to your domicile fiscal which is pretty straightforward.
I really don’t know what the definition of domicile is in France for tax purposes so it’s hard for me to comment. It just seems to be saying (assuming my French is up to it, which I doubt) that you pay your taxes in the country where you are professionally active which, of course, is the case. Domicile is defined very precisely in UK tax law and may not necessarily have the same meaning here.
In the UK domicile is, obviously, important on death but is also important during lifetime for people who are not domiciled in the UK but resident there. In that case they used to only pay tax on overseas income and gains that were remitted to the UK although I believe those rules have now changed. I don’t even know if that concept exists in France. Deemed domicile for these purposes may be irrelevant in France. It’s all getting a bit too complex now!