RDRM24130 - Domicile: Illustrative Scenarios: Ms R
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
R바카라 사이트™s parents married in 1957 in Wales. Her mother바카라 사이트™s domicile of origin in Scotland ceased to be operative at that time. R바카라 사이트™s father was domiciled in England and Wales, which became her mother바카라 사이트™s domicile of dependence. R was born in Wales in 1963 and has her domicile of origin there.
R바카라 사이트™s parents separated in 1967, her mother returning to Scotland with R, but did not divorce until 1980. Following R바카라 사이트™s parent바카라 사이트™s separation she had very little contact with her father. In 1971 he emigrated to New South Wales, where he married again in 1981 and still lives in retirement. Up to the time of her father바카라 사이트™s arrival in New South Wales R and her mother were domiciled in England and Wales. Between that time and 31 December 1973 their domiciles depended on R바카라 사이트™s father바카라 사이트™s intention towards New South Wales.
From 1 January 1974 R바카라 사이트™s mother had the legal capacity to acquire a domicile of choice. Given that she was living in her domicile of origin at that time, her operative domicile from 1 January 1974 onwards was Scotland. R had a home with her mother but no home with her father and so R바카라 사이트™s domicile of dependence was derived from her with effect from that date. R바카라 사이트™s domicile was Scotland from 1 January 1974.
Refer to RDRM22100, RDRM22200, RDRM22210, RDRM22240 and RDRM22250.