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Taxation: Domicile

Volume 495: debated on Tuesday 30 June 2009

To ask the Chancellor of the Exchequer for what reasons his Department does not hold information on the number of claims for non-domiciled status for tax purposes which have been (a) granted and (b) refused. (282545)

Under the self assessment tax regime, individuals who are not domiciled in the UK can claim the remittance basis of taxation. If they do so, HMRC may accept that return or they may open an inquiry into the domicile issue. As a result of that inquiry the individual and HMRC may agree the domicile was correct or incorrect. There is no central record of the number of these inquiries where domicile was considered.