Taxation: Electoral Register

Treasury written question – answered on 13th March 2007.

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Photo of Norman Baker Norman Baker Liberal Democrat, Lewes

To ask the Chancellor of the Exchequer

(1) under what circumstances his Department regards registration as a voter at a UK address as evidence of (a) residency and (b) domicile in the UK for tax purposes; and what account is taken of electoral registration in determining an individual's liability for tax in the UK;

(2) how many individuals resident in the UK claim non-domiciliary status for UK tax purposes; and what account is taken of the relationship between residency and domiciliary status for UK tax purposes;

(3) what checks are carried out to verify that (a) UK and (b) Commonwealth citizens who claim non-domiciliary status for UK tax purposes meet the criteria for this status.

Photo of Dawn Primarolo Dawn Primarolo Paymaster General (HM Treasury)

Registration as a voter at a UK address is part of the evidence considered in relation to whether an individual is resident or domiciled in the UK for tax purposes and any consequent liability to tax in the UK.

Approximately 110,000 individuals claimed non-domicile tax status through self assessment tax returns in the year 2004-05. Liability to UK tax depends on the residence, ordinary residence and domicile status of individuals.

HM Revenue and Customs may ask any individual who claims non-domicile for further information, either as part of self-assessment return procedures or in response to a form DOM1.

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