With three probate attorneys in my employ, I grimace, my index finger hesitating, before clicking on the mouse to open an email marked Probate Inquiry from my English solicitor. The sky outside my study sluggishly lightens, yet I lost all sense of day and night weeks ago.
An insomniac driven not by an inability to sleep but by emails laden with documents to sign, notarize, and express mail return, I compile records requested by my English lawyer. Today’s list is the most overwhelming one to date:
- an original death certificate;
- original U.S. court-certified copy of my mother’s handwritten will;
- original U.S. and Canadian court orders admitting my mother’s will to formal probate;
- original U.S. and Canadian court orders appointing Steve and me as executors;
- copies of my mother’s most recent British savings and checking account statements;
- statements of the income and expenses for the bungalow in Bury St. Edmunds
As the moon ascends, I print out a lengthy document to read. The mini-tome, produced by the inheritance tax office of the HM Revenue and Customs department, meant to guide British citizens’ taxation responsibilities and/or working abroad, neglects to elucidate any answers to my frenzied questions. On the page, I scribble another set of words and definitions cited in the document.
Domicile: the place where a person has his/her permanent principal home to which he/she intends to return. Where a person has several “residences,” it may be a matter of proof as to which is considered a person’s permanent state of domicile;
Resident: person residing 183 or more days in the UK in the tax year; owned, rented, or lived in a home for at least 91 days in total or at least 30 days in a tax year;
Non-resident: a person spending less than 16 days in the UK (or 46 days if not classed as a UK resident for the 3 previous tax years) or working abroad full-time (averaging at least 35 hours a week) and spending less than 91 days in the UK, of which less than 31 days were spent working;
Visitor: a person who visits, as for reasons of friendship, business, duty, travel, or the like.
“You and I are English, Anna,” my mother once maintained to me in a crowded Chicago terminal. England is the country in which you and I were born, and it is the country we are going to return to one day to live,” she insisted for decades, yet her bi-annual journeys of return to visit cast a shadow posthumously on my mother’s life.
Indeed, the question of her domicile, the nexus of not only my mother’s estate but also the definition of her life, pricked the interest of my attorney.
“I have been giving a lot of further thought to matters, particularly the domicile issue,” solicitor number three wrote. “The only possible stumbling blocks here are the visits your mother made to the UK, and the fact that she owned a property over here,” the man nearing retirement, who preferred handling our interactions by email rather than by phone, mused.
“I will need to know the frequency of your mother’s visits, whether she visited other countries other than England, and the duration of her visits,” he added, his inquiry confirming the amorphous and shifting boundaries of my mother’s and, as a consequence of her choices, my own life. “Playing devil’s advocate: it could be that our Revenue and Customs could say that your mother had not severed all ties with this country. All I can do is put everything forward and await the outcome,” he wrote after his email with a not so subtle tone of ambivalence.
If my mother’s domicile were classified as England due to her regular visits and a bungalow encumbered with structural weaknesses, the estate worldwide would be subject to an inheritance tax, a third of which would land in the Queen’s coffers. A person has several “residencies,” it may be a matter of proof as to which is considered a person’s permanent state of domicile; the legal definition is about as clear as a pea fog. One person’s proof is another person’s obfuscation.
Has my mother’s life and mine been permanently tainted by the muddied question of domicile? As my mother neared her death, she referred to her Sioux Falls apartment as her ‘home’ embracing the protection of the only four walls she could claim, yet, nowhere in the Revenue and Customs definitions is a definition of ‘home,’ the only word that ever mattered to both my parents and to me.