Taxation: Domicil

(asked on 1st June 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the value of the forfeiture of tax revenue as a result of non-domiciled residents remaining in the UK after the 60-day covid-19 extension period.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 9th June 2020

The number of UK residents who claimed non-domicile tax status in the UK in each of the last five years can be found in Table 1 of ‘Statistics on Non-domiciled Taxpayers in the UK,’ available on GOV.UK at: https://www.gov.uk/government/statistics/statistics-on-non-domiciled-taxpayers-in-the-uk.

COVID-19 measures and guidance related to the Statutory Residence Test (SRT) have been estimated to have a negligible cost to the exchequer. This is because they will in most cases preserve what an individual's tax residence determination would be in the absence of COVID-19. Individuals who utilise these changes in 2020-21 will, where necessary, be required to declare this in their Self-Assessment returns which are due in January 2022.

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