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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Domicile: Illustrative Scenarios: Ms L

L’s mother arrived in the UK as a refugee whose exact place of origin has remained unclear. She was pregnant with L on her arrival and the identity of L’s father is unrecorded. At the time of L’s birth her mother was living in London. In the absence of further evidence it is likely that L’s domicile of origin will be regarded as England and Wales.

Refer to RDRM22100.