RDRM24110 - Domicile: Illustrative Scenarios: Ms N
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
N바카라 사이트™s domicile of origin is England and Wales. In 1965 N went through a marriage ceremony, in the UK, with a man domiciled in Cyprus. N continued to live in the UK with her husband.
N had two children with this man before discovering that he had married a Cypriot woman in 1961. N바카라 사이트™s bigamous marriage was void and so she never acquired a domicile of dependence in Cyprus from her putative husband.
N바카라 사이트™s children have a domicile of origin in England and Wales, as they were born outside marriage.