RDRM24150 - Domicile: Illustrative Scenarios: Ms U
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
U바카라 사이트™s domicile of origin is Denmark, although U has lived in Wales since she completed her university degree there in 1962. In 1964 U married a man domiciled in England and Wales. U acquired a domicile of dependence in England and Wales on marriage, which became an imposed domicile of choice with effect from 1 January 1974. U has done nothing to lose that domicile, which therefore remains operative.