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Taxation: Non-Domiciles
Lord Oakeshott of Seagrove Bay asked Her Majesty's Government:
Under what circumstances a person with only one parent born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1965]
Under what circumstances a person with both parents born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1966]
Under what circumstances a person with both grandparents born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1967]
Under what circumstances a person with only one grandparent born outside the United Kingdom is not entitled to claim non-domicile status for tax purposes; and [HL1968]
How many members of (a) the House of Commons, and (b) the House of Lords have indicated non-domicile status on their self-assessment tax returns; and [HL1969]
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Under what circumstances a person born outside the United Kingdom is not entitled to claim non-domicile status in the United Kingdom for tax purposes. [HL1970]
Lord Davies of Oldham: Domicile and nationality are not necessarily linked: it is possible to be a UK national and to be domiciled elsewhere. Domicile is a general law concept which broadly equates to where a person's permanent home is—the place where they intend to live and remain permanently. Individuals acquire a domicile of origin at birth—this may not relate to the place where either they, their parents or their grandparents were born. Individuals may also acquire a domicile of choice which is different from their domicile of origin if they can demonstrate strong and enduring links with another territory.
Individuals who have a domicile of origin in either England and Wales, Scotland or Northern Ireland, or who have acquired a domicile of choice in these territories, are not entitled to claim non-domicile status on self-assessment tax returns.
For reasons of taxpayer confidentiality HMRC is not able to discuss the tax affairs of individuals.
UK Residents: Parents Born Abroad
Lord Oakeshott of Seagrove Bay asked Her Majesty's Government:
Lord Davies of Oldham: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Colin Mowl, Director of Macroeconomics and Labour Market, to Lord Oakeshottof Seagrove Bay, dated 27 February.
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The National Statistician has been asked to reply to your recent Question regarding the estimate of the number of United Kingdom residents who were born abroad. I am replying in her absence. (HL1985)
Based on the Labour Force Survey (LFS), the estimated number of UK residents in 2006 who were born abroad was 5.9 million.
When interpreting this figure, it is important to bear in mind that the Labour Force Survey (LFS) is designed to capture all people in the UK living in a private household or NHS accommodation. Some UK residents are not captured by the LFS including students living in halls of residence who do not have a UK-resident parent, and people living in other types of communal establishment (such as hostels, hotels, boarding houses, or mobile home sites). These factors may contribute to the LFS giving a slight underestimate of the number of foreign born residents in the UK.
As with any sample survey, LFS estimates are subject to a margin of uncertainty.
Lord Oakeshott of Seagrove Bay asked Her Majesty's Government:
What is their estimate of the number of United Kingdom residents at least one of whose parents was born abroad. [HL1986]
Lord Davies of Oldham: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Colin Mowl, Director of Macroeconomics and Labour Market, to Lord Oakeshott of Seagrove Bay, dated 27 February 2008.
The National Statistician has been asked to reply to your recent Question concerning the estimate of the number of United Kingdom residents at least one of whose parents was born abroad. I am replying in her absence. (HL1986)
The information requested is not available.
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