I'm very confused...Help!

Nun,

Alas, you can not prove intent, because you can not prove a future course of action until, of course, it actually happens.  You can argue all you like that you intended to leave, and they can vociferously argue you intended to return.  What is an intention to return?  Does it include visits to see your poor dear mother?  Certainly retirement would count, but what if you plan to return to the USA when you retire, but to a different state?  If you keep your MA drivers license, does that mean you intend to return?  Or only that you need a handy ID when you travel in the US?  If you vote in MA, does that mean you intend to return?  Or are you only doing so because that's the Federal law?  Each of your actions can be spun to a different interpretation, and what you perceive as "never coming back" may not work.  Since it isn't clearly defined in the legislation, the definition of "intent to return" unfortunately devolves down to case law.  Even stating your intention in advance as they suggest would not work for someone whose case was very muddy.  This is what I meant by "certain convoluted circumstances". 

Regarding your extremely lucky receipt of an email like the one you copied us in on:  You should save your email reply, as you can use this in court as written proof that you have taken a legitimate position and that they agreed with your position in the highly improbable event that MA ever decides to challenge you regarding intention to return.

Mass. considers a change of domicile where there is an actual change accompanied by an intent to remain PERMANENTLY without any certain purpose to return.  As Lizzit says this requires removal of name from voter registration, resigning from all MA clubs, relinquishing all other connections to Mass, etc.

This may be fine if one is considered domiciled within the United Kingdom; but ther VAST majority of readers of this forum will remain domiciled outside of the UK so may indeed continue Mass. residency for several years (or decades) after moving to the UK. 

So if Nun is trying to imagine there is a general rule here, there is not.  I'd probably take a Mass. licenced attorney's opinion if a non-resident position is argued.

Mass. considers a change of domicile where there is an actual change accompanied by an intent to remain PERMANENTLY without any certain purpose to return.  As Lizzit says this requires removal of name from voter registration, resigning from all MA clubs, relinquishing all other connections to Mass, etc.

This may be fine if one is considered domiciled within the United Kingdom; but ther VAST majority of readers of this forum will remain domiciled outside of the UK so may indeed continue Mass. residency for several years (or decades) after moving to the UK. 

So if Nun is trying to imagine there is a general rule here, there is not.  I'd probably take a Mass. licenced attorney's opinion if a non-resident position is argued.

I think the essential thing is to understand what MA (or other state) income is and your residency status, but resident or non-resident, a state will want to tax you on state income.
I know when I moved from MA to MD it was a fairly simple matter to change residency and I filed as a part year MA resident the year I moved. After that I had no MA source
income so I didn't file as a NR the following year. If someone goes to the UK I think it would be ok to do the same, just be aware that if you ever have state income you'll have some tax obligation to that state.

Dear nun - I am not clear whether you want advice on this question or merely a comment.  Lizzit has previously observed that advice garnered from open forums cannot be relied on to avoid penalties; and indeed most advisers will not give advice without signed and agreed terms and conditions.

You are asking - I believe - for a specific opinion on Mass case law which as I have already stated should be obtained for a fee from an attorney licenced in Mass.   Both Lizzit and others would gladly provide advice on Federal and State taxes, but cannot do so without consideration exchanging hands.

The purpose of this forum is not - I believe - to offer specific advice and opinions on what consititutes residency in Mass. or the extent and constitutionality of Mass or MD tax laws for residents or non-residents.  Most folks pay for such advice from those who are experienced in these matters, such as Lizzit.

Opps sorry read my post and saw that it made no sense, not the first time, or the last, I imagine.
I changed it to be more coherent comment.

The whole domicile vs residency issue sounds quite complicated, but I think most people know
if their move is permanent and their situation and actions are indicative of that. If you are domiciled
in MA you'll have to prove you are changing your domicile to avoid being an MA resident,
but some common sense, or common law, goes a long way here. When I moved from
MA to MD I changed my domicile from MA to MD by marrying an MD resident, buying a home
in MD and starting a full time job down there. I can see it being easier to convince
the taxman you are changing domicle if you move between states rather than
move to the UK though.

If you leave to go to the UK on your own for a limited time appointment then you'll remain a MA
resident, however, if you marry a UK citizen, move to the UK, move your finances, work
there, have kids etc etc. then I think the facts will support your domicile change and
non-resident status