Question follow-through · 5426

Taxation: Domicil

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.

answeredTreasury

About this written question

A written question asks a government minister for information in writing. Parliament publishes the question and any answer.

Answering body
Treasury
Tabled
1 Jun 2026
Target answer date
3 Jun 2026
Answer
9 Jun 2026 · 8 calendar days after tabling

Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.

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Recorded timeline

  1. 1 Jun 2026

    Question tabled

    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.

  2. 3 Jun 2026

    Target answer date

    Date supplied by the official written-questions record.

  3. 9 Jun 2026

    Answer published

    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 guid...

Open official record

Official data retrieved 28 Sept 2026.

Later records

Possible follow-up questions

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