§ Mr. SpellarTo ask the Chancellor of the Exchequer if he will make a statement on Inland Revenue rules regarding taxation on those resident in the United Kingdom for more than 183 days a year; and what steps are being taken to deal with evasion.
§ Mr. DorrellUnder section 336 of the Income and Corporation Taxes Act 1988, an individual who is present528W in the United Kingdom for 183 days or more in a tax year is treated as resident for tax purposes for that year. The Inland Revenue reviews the residence status of individuals, where appropriate, as part of its general compliance responsibilities.