To ask the Chancellor of the Exchequer
(1) if he will take steps to ensure that UK nationals may not be non-domiciled for income tax purposes if evidence shows that to all intents and purposes the UK is their main residence;
(2) if he will bring forward proposals to reduce the number of days spent in the UK for nationals who were non-domiciled for tax purposes.
The Government reformed the rules on the taxation of non-domiciled individuals in 2008 to make them fairer.
An individual's liability to UK tax on their worldwide income and gains is linked to their residence and domicile status.
Tax residence in part depends on the amount of time spent in the UK but the other connections an individual builds or maintains in the UK may also be significant.
Domicile is a general law concept that is used for some tax purposes. It is separate to residence and does not depend on the number of days spent in the UK. Someone who is UK resident has significant connections to the UK, the current rules act to ensure that they make an appropriate contribution to the UK tax system.
Further guidance is available at: