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Peers: Domicile

Volume 503: debated on Monday 11 January 2010

To ask the Chancellor of the Exchequer what information HM Revenue and Customs holds on the number of Members of the House of Lords who are non-domiciled for tax purposes; and if he will make a statement. (307060)

If an individual completes a Self Assessment Tax Return, they need only tell HM Revenue and Customs (HMRC) their domicile status should they have foreign income and/or gains and want to claim the remittance basis of taxation. It is for the individual to decide whether they want to claim the remittance basis.

Therefore, individual tax returns for individual Members of the House of Lords will show whether or not they have claimed the remittance basis of taxation based on a non-domiciled status.

HMRC does not collate or aggregate this information for Members of the Lords as a group, as the Members’ records are dealt with by several different operational units.