Changing tax domicile to another country (where father is from)

CupTable

thanks

Peregrinus

The short answer is that if you don't plan on remaining permanently in the UAE, you won't acquire UAE domicile. And, if you currently have Irish domicile, the only way to lose it is by acquiring another domicile.

While the Revenue site says that someone's domicile of origin is "usually that of the father", there are exceptions to this general rule. And your case may come within one of the exceptions. If you were a minor (under 18) when your parents split up, and if you had your home with her and not with your father, then you have your mother's domicile as your domicile of origin, not your father's. In that case, if your mother has Irish domicile, so do you. And you won't lose it simply by moving to Dubai; you'll have to go and settle there permanently.

On the other hand, if you were an adult when your parents split up, then it's at least arguable that your domicile of origin is the same as your father's, and that you have never lost it by making a permanent commitment to settle in Ireland. This is not something you can simply assert and have accepted; for tax purposes you are treated as Irish-domiciled unless the Revenue Commissioners are "satisfied" that you have a foreign domicile, so you'll have to lay all the facts, and if necessary the evidence, before them and make your case.