RDRM23040 - Domicile: Enquiries into domicile status: Starting a domicile review

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.

In reviewing an individual바카라 사이트™s domicile it can be helpful to divide his or her life into two parts.

The first part is the period of derived domicile, which lasted from birth until the age at which it became possible for the individual to acquire an independent domicile of choice (refer to RDRM23060).

The second part is the rest of the individual바카라 사이트™s life, the period of independent domicile (refer to RDRM23050).

In many cases an individual바카라 사이트™s domicile of origin is not in dispute and the issue of domicile of dependence does not arise, so it is possible to focus on the second part of the individual바카라 사이트™s life. More complex cases tend to involve questions of domicile of origin or dependence, and it is then necessary to consider the first part of an individual바카라 사이트™s life in order to decide if the second part has to be reviewed.

The guidance in RDRM22000 gives more information about the concepts and principles that need to be understood when thinking about an individual바카라 사이트™s domicile, and you should ensure you are familiar with the principles relevant to your investigation while gathering in the relevant facts.

Having considered all the relevant points in a particular case it is probably worthwhile summarising the evidence in respect of the individual바카라 사이트™s domicile of origin, and also that relating to any domicile of dependence or domicile of choice that might subsequently have been acquired or lost.

HMRC may have given, at a particular time or times, its opinion about an individual바카라 사이트™s domicile. Any opinions offered could well, to a great extent, have been based on the information given by the individual about his or her intentions at that time. If the individual did not take the steps that he or she said would be taken, HMRC is entitled to argue that its opinions had, thereafter, little or no continuing relevance to the individual바카라 사이트™s UK tax liabilities.

An individual's domicile will still continue to be reviewed in certain cases, even if that individual is deemed domiciled in the UK from 6 April 2017. The length of residence, the domicile of origin and whether an individual is non-domiciled in common law may need to be verified.