RDRM25020 | Domicile: Deemed domicle: Condition A

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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

To meet Condition A (section 835BA (3)), the individual has to fulfil all the following criteria:

• was born in the UK

• their domicile of origin was in the UK

• was UK resident for 2017-2018, or later years.

Example

Kamal was born in the UK to a UK domiciled father and therefore has a UK domicile of origin.

As a child Kamal moved with his parents to Kenya, where his father acquired a Kenyan domicile of choice before Kamal was 16. Kamal thereby acquired a Kenyan domicile of dependency from his father which became a Kenyan domicile of choice when he reached the age of 16.

As an adult, Kamal returns to the UK on 7 July 2018 to live and work, becoming UK resident. Kamal will automatically be deemed domiciled in the UK for tax purposes as he has fulfilled Condition A - he was born in the UK, has a UK domicile of origin and is UK resident.

If at the time of Kamal's birth his father had not been UK domiciled Kamal would not meet Condition A. He would only become deemed domiciled in the UK if and when he satisfied Condition B.