Domicile of dependence

[kebata]

I have a non UK domicile and my wife has a domicile of dependence ( although born in UK) as we were married in 1972. If I predecease my wife does she immediately lose her non UK domicile of dependence and revert to a UK domicile of origin or would she still be regarded as a dependent of mine.

Thank you
Kebata

[AGoodman]

Not automatically but she could have acquired a domicile of choice in the UK (or elsewhere) at any time after 1974. If you are living in England, it might be arguable that her domicile of origin revives at some point on account of her having limit connection to your country of origin.

Also remember that deemed domicile now applies for most taxes after 15 years in the UK.