188体育

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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.

J was born in the UK in 1968. Her parents were not married and so J鈥檚 domicile of origin was derived from her mother. At that time J鈥檚 mother鈥檚 domicile of origin in New Zealand was still operative.

In 1970 her mother married a man domiciled in the Republic of Ireland and acquired a domicile of dependence there. It is very likely that J鈥檚 operative domicile changed at the same time.

The marriage ended in 1975, whereupon J鈥檚 mother took her to live in New Zealand. The presumption is that both J and her mother鈥檚 domiciles of origin in New Zealand revived when they left the UK.

During 1977 J鈥檚 mother married a man domiciled in Scotland. After her mother was killed in an accident in 1982, J and her stepfather returned to the UK to live in Scotland. The following year J鈥檚 stepfather adopted her, from which point J鈥檚 domicile of origin became Scotland.

Refer to RDRM22020, RDRM22110, RDRM22210, RDRM22240 and RDRM22250.