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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Domicile: Illustrative Scenarios: Mrs E

E is a US citizen with a domicile of origin in Texas who married, in July 1972, a man domiciled in Scotland. E has lived since then in Scotland, although she has a holiday home in Florida, bought in 1977, where she has spent several months a year following her husband’s retirement in 1998.

E’s husband is eleven years older than she is and has recently been in poor health. E has always wished to return to the USA, but her husband will not contemplate leaving Scotland permanently. E would be happy to live out her days in Florida.

The couple’s only daughter emigrated to British Columbia during 2004. At common law E’s domicile is Scotland, as she has not taken the steps necessary to lose the domicile of choice there imposed upon her by section 4 of the DMPA 1973. When applying the UK/USA Double Taxation Convention (DTC), E’s marriage is deemed to have taken place on 1 January 1974. In the absence of an intention on her part at any time to remain in Scotland indefinitely, E’s domicile of origin in Texas will still be operative for the purposes of the DTC.

Refer to RDRM22240 and RDRM22250.

Note: this example illustrates the position prior to the introduction of deemed domicile from 6 April 2017.