RDRM24070 - Domicile: Illustrative Scenarios: Ms J
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
J was born in the UK in 1968. Her parents were not married and so J바카라 사이트™s domicile of origin was derived from her mother. At that time J바카라 사이트™s mother바카라 사이트™s domicile of origin in New Zealand was still operative.
In 1970 her mother married a man domiciled in the Republic of Ireland and acquired a domicile of dependence there. It is very likely that J바카라 사이트™s operative domicile changed at the same time.
The marriage ended in 1975, whereupon J바카라 사이트™s mother took her to live in New Zealand. The presumption is that both J and her mother바카라 사이트™s domiciles of origin in New Zealand revived when they left the UK.
During 1977 J바카라 사이트™s mother married a man domiciled in Scotland. After her mother was killed in an accident in 1982, J and her stepfather returned to the UK to live in Scotland. The following year J바카라 사이트™s stepfather adopted her, from which point J바카라 사이트™s domicile of origin became Scotland.
Refer to RDRM22020, RDRM22110, RDRM22210, RDRM22240 and RDRM22250.