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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Domicile: Illustrative Scenarios: Ms P

P was born in 1969 in England. P’s mother was domiciled in England and Wales at that time, and was not married to P’s father, who was domiciled in Queensland. P has a domicile of origin in England and Wales.

P’s parents married in February 1971, at which time she acquired a domicile of dependence in Queensland. Her younger sister, born later in November 1971, has a domicile of origin in Queensland.

In 1973 P’s parents fulfilled their wish to leave the UK, settling in Western Australia with the intention of remaining there indefinitely. At that point her parents acquired domiciles of choice in Western Australia; P and her sister acquiring domiciles of dependence there.

Refer to RDRM22100, RDRM22200 and RDRM22210.