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Taxation: Domicile

Volume 502: debated on Wednesday 16 December 2009

To ask the Chancellor of the Exchequer how many people gave up non-domiciled tax status in the last tax year; and what mechanism exists for removing such status. (304672)

[holding answer 7 December 2009]: Information on the number of individuals who declared a non-UK domicile status to HM Revenue and Customs (HMRC) in 2007/08, but declared themselves to be UK domiciled in 2008-09 is obtainable only at disproportionate cost, as manual checks of free text boxes on self-assessment tax returns for those years would be needed to establish this.

Individuals generally acquire their father's domicile at birth. This can be changed after the age of 16 by showing that they have chosen to live permanently in another country to the one they are domiciled in. It is a matter of fact and degree whether this choice is sufficient to alter domicile status.

The individual will need to show that they live in the other country and intend to remain there permanently or indefinitely. It is for the person asserting the change of domicile to prove this. Each case depends upon its facts, and is a matter of general law rather than tax law.