RDRM24090 | Domicile: Illustrative Scenarios: Ms L

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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

L’s mother arrived in the UK as a refugee whose exact place of origin has remained unclear. She was pregnant with L on her arrival and the identity of L’s father is unrecorded. At the time of L’s birth her mother was living in London. In the absence of further evidence it is likely that L’s domicile of origin will be regarded as England and Wales.

Refer to RDRM22100.