RDRM24040 - Domicile: Illustrative Scenarios: Ms F
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
F was born on 23 August 1947 with a domicile of origin in England and Wales. F바카라 사이트™s domicile did not change during her infancy. An English court would conclude that F reached the age at which she could acquire an independent domicile of choice on her twenty-first birthday.
F바카라 사이트™s ability to actually acquire such a domicile would have been restricted if she had married prior to 23 August 1968.