§ Mr. PortilloTo ask the Chancellor of the Exchequer what his plans are for the UK taxation of non-domiciled individuals resident in the UK. [87512]
§ Dawn PrimaroloMy right hon. Friend the Chancellor of the Exchequer announced in his Budget last April that we are reviewing the residence and domicile rules as they affect the tax liabilities of individuals. We believe that any modernisation of these rules needs to be based on clear principles: the rules should be fair, clear, easy to operate and support the competitiveness of the British economy. Paragraphs 5.81–82 of the Pre-Budget Report published on 27 November set out the latest position on the review.