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Taxation: Domicile

Volume 507: debated on Monday 15 March 2010

To ask the Chancellor of the Exchequer (1) what requirements passport holders from (a) Belize and (b) each other foreign country must satisfy to be granted non-domicile status in the UK for tax purposes; (321658)

(2) under what circumstances a person who was born in the UK whose parents were UK citizens and who is a long-term resident of the UK can qualify to be classified as (a) non-domiciled in the UK for tax purposes and (b) domiciled in Belize for UK tax purposes;

(3) how many people holding Belize passports are classified as non-domiciled in the UK for tax purposes; and on what date each was granted such status.

HM Revenue and Customs (HMRC) does not collect information on the passports held by taxpayers, or keep separate information on domicile in relation to Belize passport holders.

Certain tax consequences follow from not being domiciled in the UK, but whether or not someone is domiciled in the UK is a matter of general law.

Under general law, the domicile status of an individual depends closely on the facts and circumstances relating to that individual. HMRC’s website at:

provides guidance on the principles that need to be applied to the facts in determining domicile in any particular case.