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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Domicile: Illustrative Scenarios: Mr W

W was born in England. At the age of twenty-five he emigrated to Portugal with the intention of remaining there indefinitely.

W comprehensively severed his links with England and acquired a domicile of choice in Portugal. After a few years W’s personal circumstances changed and he decided that he no longer wished to live in Portugal indefinitely. At that point W was still domiciled in Portugal, as he had changed his ‘intention’ but not his ‘residence’.

Some time later W left Portugal with no intention of returning. He lost his domicile of choice in Portugal at that point. He spent the next few years taking short-term contracts around the world, to indulge his sky-diving hobby. As W has not yet formed the intention of living indefinitely in another territory, his domicile of origin in England and Wales has revived.

Refer to RDRM22100, RDRM22300, RDRM22310 and RDRM22320.