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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Domicile: Illustrative Scenarios: Ms S

S’s domicile of origin is Scotland. In 1966 S went through a marriage ceremony in Jersey with a man, T, who was domiciled there. The couple had two children before S discovered, in 1982, that T had never obtained a valid divorce from his first wife. The marriage between S and T was void and so S had never acquired a domicile of dependence in Jersey from T.

However, S had lived on the island since 1966 with the intention of remaining there indefinitely and so had acquired a Jersey domicile of choice. S’s children have a domicile of origin in Jersey.

Refer to RDRM22100, RDRM22240 and RDRM22300.