RDRM23080 - Domicile: Enquiries into domicile status: Schedule of useful information and documents

The list below shows the types of information that might be requested during an enquiry. It should not be regarded as either prescriptive or comprehensive, and the individual may offer other relevant information or evidence for consideration too.

Any information request should be tailored to the particulars of the individual’s claim, and their present circumstances. It is always important to think about the relevance of particular items of information to the detailed subject matter of each enquiry. An information request need not be limited only to the items listed here, nor will all items listed necessarily be appropriate in all cases. It may not be possible for some individuals to provide some of the items on the list, even if they would be useful to an understanding of their domicile status. Given the inevitable passage of time in many cases, HMRC and the individual may need to consider how best the facts can be checked and tested.

Information

• Date of birth.
• Full name at birth.
• Parents’ full names, including mother’s maiden name, and places of birth.
• Place of birth, identifying the relevant law territory.
• Background to the place of birth, if this was not in the same territory as the parental home at the time.
• Details of any name changes, and where, if at all, such changes were registered.
• Nationality (citizenship) at birth, including an explanation of its basis where this is not obvious from the context.
• Details of any changes in or additions to the nationality (citizenship) at birth, with explanations of the relevant background.
• Family background, including marital status of parents during the period of derived domicile.
• Information about any adoption proceedings.
• If parents were not living together at any time during the period of derived domicile, an explanation of the background to this matter and how parental responsibilities were exercised.
• Information about relationships entered into by parents following their separation during the period of derived domicile.
• Details of siblings.
• List of places of residence from birth to the time of the enquiry, including home addresses.
• An explanation of the reason for residence at each place on the list.
• Details of legal rights of residence in respect of each place and a summary of any visas, permits or other official documents required.
• Summary of educational background, including places of education, periods of attendance and qualifications obtained.
• Details of military service.
• Details of governmental or diplomatic service.
• Summary of employment and/or business history.
• Explanation of employment and/or business plans, including anticipated retirement, and any arrangements that are in place in respect of these matters.
• A detailed summary of properties that have been available for use other than as short-term holiday lettings. This should include the addresses of all the properties, a description of them, details of their ownership, the periods during which the properties have been available, and an explanation of how they have been used when not occupied by the individual.
• Details of all marriages, civil partnerships, separations and divorces, including information relating to other relationships involving long-term cohabitation. These should cover the full names of any relevant parties, their dates, places of birth and nationalities, the periods during which the relationships existed, the dates of any formal acts or ceremonies, information relating to the domicile of the other parties, and explanations of any periods during which the parties to the relationship did not live together.
• Information about transfers of property, including those between spouses or civil partners.
• A summary of the names, dates of birth and nationalities of the children of the individual.
• Details of where any children were or are being educated.
• The current locations of any children and the relevant background.
• Information relating to the exercise of political rights in any territory, as either a voter or a representative.
• Membership of any political parties, or participation in campaigns or lobbying groups, and the extent of any activities.
• Details of professional qualifications, membership of professional bodies and active participation in these, including offices held.
• Summary of membership of clubs, societies, associations, organisations and other bodies, and details of the level of participation in these.
• Information about any representative activities undertaken on behalf of a country, territory, or any political, territorial or other sub-division thereof.
• The location of personal papers and any items of financial, sentimental or other value. If such items are moveable, the place where they are usually kept and details of any insurance policies in respect of them.
• Details of any wills, including an explanation of the law by which the will is intended to be construed and upon which it relies for its formal validity.
• Summary of any deeds, declarations, covenants and similar documents created, including those relating to dependants. Information relating to any legal proceedings or other matters in which domicile was relevant, either as a basis for any action or as an evidential point.
• Locations of members of the extended family, including a description of the relationship between the individuals.
• Details of religious, cultural and social connections, including the degree of religious observation, the level of participation in social and cultural life, and ability to speak, read and write relevant languages.
• Information about charitable and voluntary activities, including the foundation of charitable trusts, donations to charities and good causes, and active participation in the administration or fund-raising activities of third-sector organisations.
• Summary of professional and personal advisers, including their locations and details of the nature and extent of the services that they provide.
• An explanation of the individual’s intentions for the future. What plans have been made? What contingencies have been taken into account? What would cause a change of residence? What provision has been made for the future? What has the individual actually done that provides evidence for the answers to these questions?
• A summary of any connections not specifically mentioned above that the individual has with various territories. When did these begin and precisely what form have they taken over the years? How much time has the individual spent in each territory during the relevant period? What was the reason for such presence?

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Documents

The list below deals with the types of documentary evidence that might be requested during an enquiry. Again, it is important to think about the relevance of particular documents to the detailed subject matter of each enquiry. Also, consider the extent to which corroborative documentary evidence of particular aspects of an individual’s lifestyle or background is needed.

In some cases it might be necessary to request applications and other documents relating to the acquisition, loss or withdrawal of the items listed below:

• Birth certificates
• Adoption papers
• Registrations of name changes
• Marriage certificates
• Civil Partnership certificates
• Passports and identification documents
• Social security documents
• Applications for nationality (citizenship)
• Documents renouncing nationality (citizenship)
• Visas, residence permits, work permits and similar documents
• Driving, firearms and other licences
• Practising certificates and authorisations from professional or regulatory bodies
• School records and reports
• Examination certificates
• Military service records
• Employment contracts
• Business accounts, reports and planning documents
• Conveyances, leases, tenancy agreements and other documents relevant to the ownership, occupation or use of property
• Mortgage and loan agreements
• Health insurance policies
• Property, motor and other insurance policies
• Life assurance policies
• Documents relating to savings, retirement and pension plans
• Wills, expressions of wishes, deeds of covenant and other legal documents
• Personal financial records, including bank account and credit card statements and documents relating to investments
• Documents confirming membership of or participation in organisations and activities
• Personal correspondence, photographs or electronic records relating to an individual’s background, lifestyle and intentions