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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: United States of America: American wives

Under both the old Agreement up to 2003 and the new one thereafter, Article 4 contains a special provision about American wives who were married before 1 January 1974 (the date on which the Domicile and Matrimonial Proceedings Act 1973 came into force).

The practical effect is that an American woman who, by marrying before 1 January 1974 a man domiciled in the United Kingdom, acquired a domicile of dependence on her husband (see IM1633) is nevertheless free to establish, if she can, that for United Kingdom tax purposes she has retained her domicile of origin (or subsequent domicile of choice), being a domicile outside the United Kingdom. This provision will apply even though the marriage may have ended by death or divorce before 1 January 1974.

If successful in such a claim she will be assessable to United Kingdom tax as though not domiciled in the United Kingdom (e.g. on the remittance basis) (see IM1560) in respect of income assessable under Case IV or V of Schedule D.