RDRM23000 - Domicile: Enquiries into domicile status: 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From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence.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. RDRM23010
    Reviewing an individual's domicile
  2. RDRM23020
    Change of domicile
  3. RDRM23030
    Burden and standard of proof
  4. RDRM23040
    Starting a domicile review
  5. RDRM23050
    Period of independent domicile
  6. RDRM23060
    Period of derived domicile
  7. RDRM23070
    Requesting information and documents
  8. RDRM23080
    Schedule of useful information and documents