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Taxation: Domicil

Volume 507: debated on Wednesday 17 March 2010

To ask the Chancellor of the Exchequer what definition of long-term resident of the UK is used for the purposes of determining a person’s tax status; and how many days per year are required to be spent in the UK in order to be eligible for that classification. (321406)

[holding answer 9 March 2010]: The term ‘long-term resident’ only occurs in UK tax legislation in the context of defining individuals who are required to pay the £30,000 remittance basis charge introduced in Finance Act 2008 where it refers to those who have been resident in the UK for at least seven out of the last nine years.

An individual’s residence status depends upon a number of different factors and is not simply a question of the number of days spent in the UK. Further guidance on residence and domicile issues is available at:

http://www.hmrc.gov.uk/cnr/hmrc6.pdf