To abandon a DoC requires two things; first, ceasing to reside in the territory and secondly, ceasing to have an intention to continue to reside in the country permanently.
The first test of having abandoned a DoC (ceasing to reside in the territory) seems easy to prove, as it is based on facts. However, the second test (ceasing to have an intention to continue to reside in the country permanently) is somewhat more difficult to prove. I understand the following actions could be used to help support a claim for a
new domicile of choice:
• Establishing a permanent home in the new country
• Gaining citizenship or nationality in the new country
• Establishing a business or getting a job there
• Having children educated there
• Living there with your spouse/partner
• Voting there
• Making funeral arrangements there.
Could I use this same list in reverse, as a guide as to the "major" actions needed to abandon a DoC, ie.:
• Disposing of a permanent home in the UK
• Ceasing to have a business or a job in the UK
• Taking children out of UK education
• Ensuring your spouse/partner do not live in the UK
• Ceasing to vote in the UK
• Having no funeral arrangements in the UK
If a DoO has been replaced by a DoC then if the DoC is abandoned without concurrently acquiring a New DoC then the DoO automatically resurrects; however, it is quite possible to acquire a DoC and immediately acquire another DoC thus precluding the DoO from resurrecting.
So, If I cease the "major" ties (see above) before acquiring a new DoC (by temporarily living a nomadic existence), my Irish DoO resurrects. Subsequently, when I settle in a new country and establish ties there, I shall acquire a DoC in the new country.
After having ceased the "major" ties, if I were to retain "minor" ties to the UK, such as:
• Keeping ISAs and bank accounts in the UK
• Retaining UK private pension and state pension entitlements
Is it likely that HMRC would be able to argue I failed to sever
all ties to the UK, and therefore regard me as having retained my UK DoC?