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Taxation: Domicile

Volume 463: debated on Tuesday 17 July 2007

To ask the Chancellor of the Exchequer (1) what the change has been in the number of non-domicile tax claimants in the last 12 months; (150074)

(2) how many investigations there have been into claimants of non-domicile status in the last five years; and whether any investigations resulted in claimants being (a) fined and (b) imprisoned for wrongfully claiming non-domicile status.

In 2004-05 the number of non-domicile tax claimants was 112,000. This is the latest year for which this information is available.

No information is available on the number of investigations undertaken. In certain cases, where it has been determined that non-domicile status is incorrect, individuals have incurred a penalty as well as any tax due: there is no record of any individual having been imprisoned as a result.