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In most cases this will apply when someone was born in the UK (ie they've got a UK domicile of origin) but they subsequently leave the UK and want to establish a new domicile of choice overseas.

Just moving overseas won't be enough to establish that you've got a new domicile of choice. Essentially you need to show that you've severed your UK ties and that you want to live permanently overseas. There's a pretty strict burden of proof and is not something that is easily attained. If you're to stand any chance of achieving this you'll need to clearly

• establish a home overseas,
  
• sell up in the UK,
  
• make minimal visits back to the UK
• Join clubs etc overseas
• Prepare an overseas will
• Buy an overseas burial plot
• Cancel any UK subscriptions
• Ideally hold investments overseas
  

 Look at this article for a detailed review of the position:

Non UK domicile in 2007