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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

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HM Revenue & Customs
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Domicile: Illustrative Scenarios: Ms F

F was born on 23 August 1947 with a domicile of origin in England and Wales. F’s domicile did not change during her infancy. An English court would conclude that F reached the age at which she could acquire an independent domicile of choice on her twenty-first birthday.

F’s ability to actually acquire such a domicile would have been restricted if she had married prior to 23 August 1968.

Refer to RDRM22020, RDRM22240 and RDRM22250.