RDRM24120 - Domicile: Illustrative Scenarios: Ms P
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
P was born in 1969 in England. P바카라 사이트™s mother was domiciled in England and Wales at that time, and was not married to P바카라 사이트™s father, who was domiciled in Queensland. P has a domicile of origin in England and Wales.
P바카라 사이트™s parents married in February 1971, at which time she acquired a domicile of dependence in Queensland. Her younger sister, born later in November 1971, has a domicile of origin in Queensland.
In 1973 P바카라 사이트™s parents fulfilled their wish to leave the UK, settling in Western Australia with the intention of remaining there indefinitely. At that point her parents acquired domiciles of choice in Western Australia; P and her sister acquiring domiciles of dependence there.