Taxation: Domicil
The question
To ask the Chancellor of the Exchequer, what guidance has HMRC provided on whether an individual can be non-resident for tax purposes in the UK if they are on the UK electoral roll as a domestic, non-overseas elector.
Answered by Dan Tomlinson
An individual’s tax residence status is determined by the Statutory Residence Test. This is a year-on-year test, with each year being considered individually. The UK electoral roll has no bearing on UK tax residence and therefore HMRC has provided no guidance on this matter.
Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →