RDRM24180 - Domicile: Illustrative Scenarios: Mr Y
From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.
Y is attending university in Scotland and has no intention of remaining there once he has completed his first degree. In fact Y hopes to undertake further study in the United States before either returning to his home country or working in North America.
The question of the quality and nature of Y바카라 사이트™s physical presence in Scotland, whether it is or is not as an actual inhabitant, does not need to be addressed. In the absence of any intention to remain there beyond what is a fixed and limited period Y would not acquire a domicile of choice in Scotland.