RDRM24140 - Domicile: Illustrative Scenarios: Ms S
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
S바카라 사이트™s domicile of origin is Scotland. In 1966 S went through a marriage ceremony in Jersey with a man, T, who was domiciled there. The couple had two children before S discovered, in 1982, that T had never obtained a valid divorce from his first wife. The marriage between S and T was void and so S had never acquired a domicile of dependence in Jersey from T.
However, S had lived on the island since 1966 with the intention of remaining there indefinitely and so had acquired a Jersey domicile of choice. S바카라 사이트™s children have a domicile of origin in Jersey.