§ Baroness Elles
asked Her Majesty's Government:
In view of the possible ambiguity of the wording of the registration form used by British overseas voters, whether they will make a statement on the effect of registration on tax status in relation to United Kingdom tax law.
§ The Secretary of State for Employment (Lord Young of Graffham)
The declaration on the registration form reads, "I do not intend to reside permanently outside the United Kingdom". In the normal case, where a person living overseas is not resident for a particular year or years for UK tax purposes and maintains his ties with the UK, making such a declaration and registering for the vote while overseas will not affect his tax position.
The declaration itself, being an expression of intention, would be only one of several factors to be taken into account if it became necessary to consider an individual's domicile for tax purposes. However, whether an individual with a UK domicile who goes abroad retains it or acquires a foreign domicile depends not only on what he says as to his intentions but on the extent to which he in fact severs his ties with the UK. So, unless and until there was clear evidence that he had severed his ties so as to make his permanent home abroad, he would not be treated as having acquired a foreign domicile.