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RDRM22000 | Domicile: Categories of domicile: Contents

From HM Revenue & Customs · Remittance Basis and Domicile Manual

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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

Contents15 entries

  1. RDRM22010Domicile: Categories of domicile: The three categories of domicile
  2. RDRM22020Domicile: Categories of domicile: Age of legal capacity
  3. RDRM22100Domicile: Categories of domicile: Domicile of origin
  4. RDRM22110Domicile: Categories of domicile: Domicile of origin - Adoption
  5. RDRM22120Domicile: Categories of domicile: Domicile of origin - The Family Law (Scotland) Act 2006
  6. RDRM22200Domicile: Categories of domicile: Domicile of dependence
  7. RDRM22210Domicile: Categories of domicile: Domicile of dependence - Position of children
  8. RDRM22220Domicile: Categories of domicile: Domicile of dependence - Children whose parents live apart - England, Wales and Northern Ireland
  9. RDRM22230Domicile: Categories of domicile: Domicile of dependence - Children's domicile of dependence - Scotland
  10. RDRM22240Domicile: Categories of domicile: Domicile of dependence - Married women prior to 1974
  11. RDRM22250Domicile: Categories of domicile: Domicile of dependence - Married Women after 1 January 1974
  12. RDRM22260Domicile: Categories of domicile: Domicile of dependence - Adults with insufficient legal capacity
  13. RDRM22300Domicile: Categories of domicile: Domicile of choice
  14. RDRM22310Domicile: Categories of domicile: Domicile of choice - Residence
  15. RDRM22320Domicile: Categories of domicile: Domicile of choice - Intention to Reside Indefinitely