§ Mr. Arthur Lewisasked the Chancellor of the Exchequer how many British citizens have removed themselves and their families from British taxation by going to tax havens; what are the rules about these persons staying out of Great Britain; and what action is taken to ensure that these terms and conditions are honoured.
§ Mr. Robert SheldonNo figures of such departures are available. An individual who ceased to be resident in the United Kingdom would cease to be liable to United Kingdom tax on income arising 583W outside the United Kingdom but would normally remain liable on income from United Kingdom sources.
An individual would in any case be resident in the United Kingdom for a tax year if he spent more than six months of the year in the United Kingdom and in some circumstances if he spent less. The Inland Revenue publishes a booklet setting out the rules in more detail.
Ordinarily, individuals who have given up residence in the United Kingdom to avoid tax take care not to become resident again. Where appropriate, the Inland Revenue would make inquiries to check that they were still non-resident.