Domicile: Categories of domicile: Domicile of origin - Adoption
The Adoption and Children Act 2002 provides that an adopted child is regarded as having acquired a new domicile of origin from the relevant adoptive parent; this will be the domicile of his adoptive father or, if there is no adoptive father his adoptive mother, at the time of his adoption.
This is the main circumstance in which a domicile of origin may change from that acquired at birth. This is because an adopted child is treated in law as ‘born’ to his adoptive mother and/or father.
Please refer any cases involving the domicile of an adopted child to a same-sex couple within a civil partnership to the Specialist Personal Tax, PTI Advisory, Residence and Domicile Technical Team.