This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Domicile: Illustrative Scenarios: Ms U

U’s domicile of origin is Denmark, although U has lived in Wales since she completed her university degree there in 1962. In 1964 U married a man domiciled in England and Wales. U acquired a domicile of dependence in England and Wales on marriage, which became an imposed domicile of choice with effect from 1 January 1974. U has done nothing to lose that domicile, which therefore remains operative.

Refer to RDRM22240 and RDRM22250.