RDRM22250 | Domicile: Categories of domicile: Domicile of dependence - Married Women after 1 January 1974

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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

For marriages that took place prior to 1 January 1974, Section 4 of the DMPA 1973 effectively re-imposed the wife’s domicile of dependence at 31 December 1973 as a domicile of choice capable of being lost in the same way as any other domicile of choice. Section 4 DMPA 1973 applies in all parts of the UK.

For marriages that have taken place on or after 1 January 1974 a woman’s domicile is unaffected by the marriage itself. The marriage nonetheless forms part of the evidence relevant to ascertaining a woman’s domicile.

Women who are US nationals

Article 4(4) of the UK/USA Double Taxation Convention (DTC) deals with the domicile of a US national married, prior to 1 January 1974, to a man domiciled within the UK. When determining the wife’s domicile for UK tax purposes, on or after the date on which the DTC first had effect in relation to her, the marriage is deemed to have taken place on 1 January 1974.

This position is unaffected by the ending of the marriage, for whatever reason, prior to 1 January 1974.

In practice this means that a woman who is a US national will be treated for UK tax purposes as never having had a domicile of dependence derived from a husband domiciled in any part of the UK. The DTC does not affect the factors relevant to determining such a woman’s domicile of choice prior to 1 January 1974.