RDRM24090 - Domicile: Illustrative Scenarios: Ms L
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
L바카라 사이트™s mother arrived in the UK as a refugee whose exact place of origin has remained unclear. She was pregnant with L on her arrival and the identity of L바카라 사이트™s father is unrecorded. At the time of L바카라 사이트™s birth her mother was living in London. In the absence of further evidence it is likely that L바카라 사이트™s domicile of origin will be regarded as England and Wales.
Refer to RDRM22100.