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 from non-domiciled residents that remained in the UK for the 60-day covid-19 extension period, who are exempt from paying the higher tax rate as a result of exceptional circumstances.

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.