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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Domicile: Illustrative Scenarios: Ms R

R’s parents married in 1957 in Wales. Her mother’s domicile of origin in Scotland ceased to be operative at that time. R’s father was domiciled in England and Wales, which became her mother’s domicile of dependence. R was born in Wales in 1963 and has her domicile of origin there.

R’s parents separated in 1967, her mother returning to Scotland with R, but did not divorce until 1980. Following R’s parent’s separation she had very little contact with her father. In 1971 he emigrated to New South Wales, where he married again in 1981 and still lives in retirement. Up to the time of her father’s arrival in New South Wales R and her mother were domiciled in England and Wales. Between that time and 31 December 1973 their domiciles depended on R’s father’s intention towards New South Wales.

From 1 January 1974 R’s mother had the legal capacity to acquire a domicile of choice. Given that she was living in her domicile of origin at that time, her operative domicile from 1 January 1974 onwards was Scotland. R had a home with her mother but no home with her father and so R’s domicile of dependence was derived from her with effect from that date. R’s domicile was Scotland from 1 January 1974.

Refer to RDRM22100, RDRM22200, RDRM22210, RDRM22240 and RDRM22250.