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Domicile

Volume 506: debated on Monday 22 February 2010

To ask the Chancellor of the Exchequer how many UK citizens had permanent residence in the UK but were either not resident in the UK for tax purposes or did not have UK domicile status in each year since 2000. (316919)

HMRC does not collect figures relating to the numbers of UK citizens, or other categories of British national, resident in the UK. This is because citizenship and nationality are of very limited relevance to an individual's liability to tax under domestic legislation, although they can play a part in resolving treaty residence in cases where an individual is resident both here and in one of the countries with which the UK has a double taxation convention.