RDRM24160 - Domicile: Illustrative Scenarios: Ms V
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
V has lived in Scotland since 1970, when she was twenty-three years old. Prior to that time V lived in the Republic of Ireland, which was her domicile of origin. In 1978 V married a man domiciled in Scotland, who has never intended to live anywhere other than Scotland.
V바카라 사이트™s domicile was unaffected by the marriage, but in the absence of evidence to the contrary it is a strong indication that V had acquired a domicile of choice in Scotland by or in 1978.