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Taxation: Domicile

Volume 506: debated on Friday 5 March 2010

To ask the Chancellor of the Exchequer what tests HM Revenue and Customs applies when determining domicile; and what investigations are normally undertaken in the cause of applying such tests. (320738)

Domicile is a concept of common law that is used in tax law for certain purposes. HM Revenue and Customs applies this legal concept to the facts of each case, those facts being established through the normal inquiry process.

HMRC has produced detailed guidance on domicile which gives an indication of the kind of information and documents that HMRC might request during an inquiry. These lists are not exhaustive. The guidance is available at:

http://www.hmrc.gov.uk/cnr/domicile-tier2.pdf

To ask the Chancellor of the Exchequer how many UK citizens acquired a new domicile of choice and retained long-term UK residence in each year since 2000. (320739)

This information is not available, as individuals are not required to report their UK domicile status or residence status to HM Revenue and Customs unless either is relevant to their liability to UK tax within that year.