An interesting question.
You'll find some houses where the boiler is located either in an attached garage, or a utility area which is accessible only via an outside door, but inside is by far the norm in most homes.
There's quite possibly a strong element of "That how's we do it traditionally" involved. As to why that's how we've done it in the past, there's probably room for conjecture.
Indoor boilers are less likely to freeze up if shut off and left unattended in winter while the owner is away. Outside boilers would almost certainly need to be left running or drained down to avoid problems in frosty weather.
The traditional indirect hot-water system generally tries to place the hot cylinder as close as possible to the points of use, then the boiler is located for easy connection to the cylinder. The closer the two are the easier it is to get circulation without having to resort to extra pumps. In a typical older-style two-story house, that quite likely means the cylinder somewhere outside the bathroom and the boiler in the kitchen below.
There's probably also the point that in a warmer country you want hot water but don't need heating for much of the year and placing the boiler outside reduces the excess heat indoors. In a climate like Britain's, most of the year the extra heat given off by an indoor boiler is actually welcome, and would be wasted outside. Again, from the traditional point of view, remember that 50 to 60 years ago winters here tended to be quite a bit colder than they are today.