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Domicile: Taxation

Volume 464: debated on Wednesday 10 October 2007

To ask the Chancellor of the Exchequer (1) how many investigations his Department instigated into claimants of non-domicile tax status in the last 12 months for which information is available; and if he will make statement; (153860)

(2) how many investigations instigated by his Department into claimants of non-domicile tax status resulted in claimants being (a) fined and (b) imprisoned for wrongfully claiming non-domicile status in the last year for which information is available; and if he will make a statement;

(3) how many people (a) successfully and (b) unsuccessfully applied for non-domicile tax status in each year since 1997; and if he will make a statement;

(4) how many investigations were undertaken into the income and assets held overseas by non-domiciled UK taxpayers in the last year for which information is available; and if he will make a statement;

(5) what estimate his Department has made of the number of people claiming non-domicile tax status in each of the last 12 months; and if he will make a statement.

Information on investigations relating to and applications for non-domicile status are not held centrally and could be collated only at disproportionate cost.

Claims for non-domicile status are not all processed separately from the overall tax assessment and are, therefore, not recorded separately. However, HMRC does know the number of taxpayers who have indicated non-domicile status through self-assessment. The following table shows the number of taxpayers who have done so through the SA return over the past 10 years. These figures cannot be broken down by month.

Tax year

Number of non-domicile claims

1996-97

68,000

1997-98

83,000

1998-99

91,000

1999-2000

98,000

2000-01

106,000

2001-02

111,000

2002-03

110,000

2003-04

111,000

2004-05

115,000

2005-06

114,000