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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Domicile: Illustrative Scenarios: Ms J

J was born in the UK in 1968. Her parents were not married and so J’s domicile of origin was derived from her mother. At that time J’s mother’s domicile of origin in New Zealand was still operative.

In 1970 her mother married a man domiciled in the Republic of Ireland and acquired a domicile of dependence there. It is very likely that J’s operative domicile changed at the same time.

The marriage ended in 1975, whereupon J’s mother took her to live in New Zealand. The presumption is that both J and her mother’s domiciles of origin in New Zealand revived when they left the UK.

During 1977 J’s mother married a man domiciled in Scotland. After her mother was killed in an accident in 1982, J and her stepfather returned to the UK to live in Scotland. The following year J’s stepfather adopted her, from which point J’s domicile of origin became Scotland.

Refer to RDRM22020, RDRM22110, RDRM22210, RDRM22240 and RDRM22250.