Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
, see all updates

Domicile: Enquiries into domicile status: Period of derived domicile

This refers to a period during which an individual was legally incapable of acquiring an independent domicile of choice. RDRM22020 - RDRM22260 summarises the legal background to the period of derived domicile.

In general an individual would have derived a domicile from a person who had such legal capacity. If you conclude that an individual’s domicile depended upon a person who lacked legal capacity you should seek the advice of HMRC’s domicile specialists.

The common law ascribes a domicile of origin to every person at birth. This is usually the individual’s father’s domicile at that time. In other cases it is the mother’s domicile. For a very small number of individuals it is neither of these.

The domicile of origin persists during the period of derived domicile unless it is placed into abeyance by a change in the operative domicile of the person from whom the individual derives his or her domicile. Where there is a change of this kind a domicile of dependence will be created.

A domicile of origin can be changed only by adoption.

In the vast majority of cases age and mental capacity will not be issues. You will simply have to consider whether or not the combination of residence and intention, or their loss, applies to an individual or has done so at a relevant time in the past.

However if you think that an individual’s domicile might have been affected by the age at which he or she acquired legal capacity to choose an independent domicile you should seek the advice of HMRC’s domicile specialists in SPT, PTI Advisory . Similarly if you have doubts about an individual’s mental capacity (refer to RDRM22260) you should refer the case immediately to the domicile specialists in SPT, PTI Advisory and you may also need to raise this subject with the individual’s representative at an early stage.