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Tax Liability (Non-Residence)

Volume 649: debated on Tuesday 21 November 1961

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asked the Chancellor of the Exchequer how many British subjects during the last 20 years who were paying British Income Tax ceased to do so because they changed their country of domicile.

I assume that the hon. Member's Question relates to individuals who have ceased to be resident in the United Kingdom for tax purposes. No information is available as to their numbers. They would, of course, in general remain liable to British Income Tax on income arising in this country.

This is very good news indeed. Does it mean that if I stop filling in my tax assessment form no one will make a note of it on a piece of paper and there will be no record?

I hope that it will be long before the sad eventuality mentioned by my hon. Friend arises. The answer to the hon. Gentleman is, "No". If people have not filled in a tax form for a long time, sooner or later routine checks are made. In his Question, the hon. Member, who seldom makes an error, has referred to "domicile" when he really means "residence".