RDRM22000 - Domicile: Categories of domicile: Contents

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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

  1. RDRM22010
    »Ê¹ÚÌåÓýapp three categories of domicile
  2. RDRM22020
    Age of legal capacity
  3. RDRM22100
    Domicile of origin
  4. RDRM22110
    Domicile of origin - Adoption
  5. RDRM22120
    Domicile of origin - »Ê¹ÚÌåÓýapp Family Law (Scotland) Act 2006
  6. RDRM22200
    Domicile of dependence
  7. RDRM22210
    Position of children
  8. RDRM22220
    Domicile of dependence - Children whose parents live apart - England, Wales and Northern Ireland
  9. RDRM22230
    Domicile of dependence - Children's domicile of dependence - Scotland
  10. RDRM22240
    Domicile of dependence - Married women prior to 1974
  11. RDRM22250
    Domicile of dependence - Married women after 1 January 1974
  12. RDRM22260
    Domicile of dependence - Adults with insufficient legal capacity
  13. RDRM22300
    Domicile of choice
  14. RDRM22310
    Domicile of choice - Residence
  15. RDRM22320
    Domicile of choice - Intention to Reside Indefinitely