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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Domicile: Illustrative Scenarios: Ms N

N’s domicile of origin is England and Wales. In 1965 N went through a marriage ceremony, in the UK, with a man domiciled in Cyprus. N continued to live in the UK with her husband.

N had two children with this man before discovering that he had married a Cypriot woman in 1961. N’s bigamous marriage was void and so she never acquired a domicile of dependence in Cyprus from her putative husband.

N’s children have a domicile of origin in England and Wales, as they were born outside marriage.

Refer to RDRM22100, RDRM22210 and RDRM22240.