RDRM24160 - Domicile: Illustrative Scenarios: Ms V
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only.
V has lived in Scotland since 1970, when she was twenty-three years old. Prior to that time V lived in the Republic of Ireland, which was her domicile of origin. In 1978 V married a man domiciled in Scotland, who has never intended to live anywhere other than Scotland.
V’s domicile was unaffected by the marriage, but in the absence of evidence to the contrary it is a strong indication that V had acquired a domicile of choice in Scotland by or in 1978.