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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Domicile: Categories of domicile: Domicile of dependence - Children's domicile of dependence - Scotland

Sections 21 and 22 of the FL(S)A 2006 affect domicile of dependence in the same way as they do domicile of origin (refer to RDRM22120).

The legislation effectively overrides these concepts and provides a comprehensive statutory basis for the determination of the domicile of any individual who is less than sixteen years of age.