RDRM22000 - Domicile: Categories of domicile: Contents

From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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

  1. RDRM22010
    The three categories of domicile
  2. RDRM22020
    Age of legal capacity
  3. RDRM22100
    Domicile of origin
  4. RDRM22110
    Domicile of origin - Adoption
  5. RDRM22120
    Domicile of origin - The Family Law (Scotland) Act 2006
  6. RDRM22200
    Domicile of dependence
  7. RDRM22210
    Position of children
  8. RDRM22220
    Domicile of dependence - Children whose parents live apart - England, Wales and Northern Ireland
  9. RDRM22230
    Domicile of dependence - Children's domicile of dependence - Scotland
  10. RDRM22240
    Domicile of dependence - Married women prior to 1974
  11. RDRM22250
    Domicile of dependence - Married women after 1 January 1974
  12. RDRM22260
    Domicile of dependence - Adults with insufficient legal capacity
  13. RDRM22300
    Domicile of choice
  14. RDRM22310
    Domicile of choice - Residence
  15. RDRM22320
    Domicile of choice - Intention to Reside Indefinitely