Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether electoral registration impacts non-domiciled tax status.

As of April 2025, the Government removed the concept of domicile from the UK tax system and replaced it with a residence-based regime. An individual's UK tax residence is now determined by the Statutory Residence Test (SRT), which assesses factors such as time spent in the UK and other connecting ties. Electoral registration does not determine an individual's tax residence status.

Further information on the SRT is available here:

https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3