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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Domicile: Illustrative Scenarios: Ms V

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.

Refer to RDRM22300 and RDRM22310.