asked Her Majesty's Government:

Under what circumstances a person with only one parent born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1965]

Under what circumstances a person with both parents born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1966]

Under what circumstances a person with both grandparents born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1967]

Under what circumstances a person with only one grandparent born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1968]

How many members of (a) the House of Commons, and (b) the House of Lords have indicated non-domicile status on their self-assessment tax returns; and [HL1969]

Under what circumstances a person born outside the United Kingdom is not entitled to claim non-domicile status in the United Kingdom for tax purposes. [HL1970]

Domicile and nationality are not necessarily linked: it is possible to be a UK national and to be domiciled elsewhere. Domicile is a general law concept which broadly equates to where a person's permanent home is—the place where they intend to live and remain permanently. Individuals acquire a domicile of origin at birth—this may not relate to the place where either they, their parents or their grandparents were born. Individuals may also acquire a domicile of choice which is different from their domicile of origin if they can demonstrate strong and enduring links with another territory.

Individuals who have a domicile of origin in either England and Wales, Scotland or Northern Ireland, or who have acquired a domicile of choice in these territories, are not entitled to claim non-domicile status on self-assessment tax returns.

For reasons of taxpayer confidentiality HMRC is not able to discuss the tax affairs of individuals.