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Domicil: Electoral Register

Asked by Sir James CleverlyConservativeTreasuryTabled Answered 8 September 2026UIN 20059

The question

To ask the Chancellor of the Exchequer, whether electoral registration impacts non-domiciled tax status.

Answered by Treasury

As of April 2025, the Government removed the concept of domicile from the UK tax system and replaced it with a residence-based regime. An individual's UK tax residence is now determined by the Statutory Residence Test (SRT), which assesses factors such as time spent in the UK and other connecting ties. Electoral registration does not determine an individual's tax residence status.

Further information on the SRT is available here:

https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3

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