Written question asked by Gordon Prentice (Labour) on Tuesday, 2 March 2010, in the House of Commons. It was due for an answer on Friday, 5 March 2010. It was answered by Sarah McCarthy-Fry (Labour) on Friday, 5 March 2010 on behalf of the Treasury.

Taxation: Domicile

Question: To ask the Chancellor of the Exchequer what tests HM Revenue and Customs applies when determining domicile; and what investigations are normally undertaken in the cause of applying such tests.

Answer: Domicile is a concept of common law that is used in tax law for certain purposes. HM Revenue and Customs applies this legal concept to the facts of each case, those facts being established through the normal inquiry process.HMRC has produced detailed guidance on domicile which gives an indication of the kind of information and documents that HMRC might request during an inquiry. These lists are not exhaustive. The guidance is available at:"http://www.hmrc.gov.uk/cnr/domicile-tier2.pdf"

Secondary information