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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Domicile: Illustrative Scenarios: General

The following scenarios are intended to illustrate particular aspects of the guidance. Each one has a reference to the relevant section(s) in the guidance.

However neither HMRC nor individuals should treat these scenarios as templates into which to fit an individual’s circumstances in the hope of arriving at a desired outcome.

The facts and intentions mentioned in the scenarios are hypothetical and are assumed to have been proved by evidence.

It has also been assumed that there is no disagreement about the interpretation of the hypothetical facts or about the application of the law to the matters that have been taken as agreed for the purposes of these illustrations.