To ask the Chancellor of the Exchequer what guidance the Centre for Non-Residents has issued for British nationals (a) returning from countries neighbouring Iraq and (b) otherwise affected by Foreign Office advice on safety, concerning their tax liability and legal residency for financial year 2002–03; and if he will make a statement. 
The tax position of those returning to the UK from countries neighbouring Iraq on the basis of advice on safety from the Foreign and Commonwealth Office is as set out in my answer to the hon. Member for Eddisbury (Mr. O'Brien) on 4 March 2003, Official Report, column 919W. Staff at the Inland Revenue's Centre for Non-Residents are advising taxpayers accordingly. They have taken appropriate steps to ensure that their contact telephone number (0151 472 6196) is widely available.