To ask the Chancellor of the Exchequer if he plans to allow tax concessions for Britons who have been advised to leave the middle east because of the political situation in the region. [100089]

Under a long standing Inland Revenue practice, days spent in the UK due to exceptional circumstances beyond an individual's control may, in certain cases, be disregarded in deciding whether the individual is resident here for tax purposes.This practice was applied on a case by case basis after the Iraqi invasion of Kuwait in 1990, and its application to the current situation is being kept under close review.