RDRM22260 | Domicile: Categories of domicile: Domicile of dependence - Adults with insufficient legal capacity

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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

An individual who has reached the age of legal capacity (refer to RDRM22020) but who lacks sufficient mental capacity will not be regarded as having full legal capacity. They will not be able to acquire a domicile of choice, but will retain the domicile that existed on the date the incapacity began.

A parent or natural guardian can change the domicile of an incapacitated individual who became so below the age of legal capacity.