RDRM24005 - Domicile: Illustrative Scenarios: General
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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 following scenarios are intended to illustrate particular aspects of the guidance. Each one has a reference to the relevant section(s) in the guidance.
However neither HMRC nor individuals should treat these scenarios as templates into which to fit an individual바카라 사이트™s circumstances in the hope of arriving at a desired outcome.
The facts and intentions mentioned in the scenarios are hypothetical and are assumed to have been proved by evidence.
It has also been assumed that there is no disagreement about the interpretation of the hypothetical facts or about the application of the law to the matters that have been taken as agreed for the purposes of these illustrations.