RDRM22100 - Domicile: Categories of domicile: Domicile of origin
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
The common law ascribes a domicile of origin to every individual at birth. Under the laws of the UK a domicile of origin is never lost, other than by adoption.
A domicile of origin can be placed into abeyance (that is 바카라 사이트˜temporarily suspended바카라 사이트™) by the acquisition of a domicile of dependence or a domicile of choice, but it remains in the background ready to fill any gap that would otherwise arise. In this way, an individual is never without a domicile.
An individual who abandons a domicile of choice without acquiring another one will be held to be domiciled in his or her domicile of origin during any intervening period, because an individual must always have a domicile.
Domicile at birth
If a child바카라 사이트™s parents were married when he was born then his domicile of origin is the same as his father바카라 사이트™s domicile at the time of his birth.
If a child바카라 사이트™s parents were not married when he was born, or if his mother was widowed before his birth, then his domicile of origin is the same as his mother바카라 사이트™s domicile at the time of his birth.
It follows that an individual바카라 사이트™s domicile of origin will, in virtually every case, depend on the domicile of one of the individual바카라 사이트™s parents. This parental domicile might have to be demonstrated by evidence. In some cases the process of establishing an individual바카라 사이트™s domicile will require the examination of the domicile of earlier generations of his or her family.
Abandoned children
An abandoned child whose parents are unknown has a domicile where it is found.
It is likely that a child whose relevant parental domicile cannot be ascertained will be treated in the same way as an abandoned child whose parents are unknown.