Client born and grew up in USA, has Irish passport by virtue of parents, been living and working in UK for 13 years and until now has operated as non-UK domiciled. Minimal overseas income and certainly below £2,000. Minimal estate value and no prospect of it becoming larger in foreseeable future. Foreign income may increase to greater than £2k but not by much and client is considering becoming UK domiciled. Is it a simple case of no longer submitting the SA109 section and continuing as a UK domiciled person or is there a procedure to follow?