Taxation: Non-domiciled Taxpayers

House of Lords written question – answered on 27th October 2010.

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Photo of Lord Ashcroft Lord Ashcroft Conservative

To ask Her Majesty's Government whether it is acceptable for one spouse in a marriage to be resident in the United Kingdom for tax purposes while the other is not.

Photo of Lord Sassoon Lord Sassoon The Commercial Secretary to the Treasury

The UK has a system of independent taxation which means that individuals are taxed separately whatever their marital status. An individual's residence status for tax purposes is determined by the relevant facts of his or her circumstances, as outlined in legislation and common law. There is no specific provision that the tax residence status of an individual must be the same as that of their spouse.

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