§ Sir P. RICHARDSONasked the Chancellor of the Exchequer whether he is aware that the Board of Inland Revenue has laid down that a person domiciled in a Colony who visits this country for a period of more than three months in any one year, after a first visit, is to be regarded as ordinarily resident in this country for Income Tax purposes, whether a place of abode is maintained here or not; and whether he will take steps to remove this hardship from such Colonial visitors, who will be driven if the Regulation is maintained, to curtail their visits to this country or to enjoy their holidays abroad?
§ Mr. P. SNOWDENThe suggestion contained in the first part of the hon. Member's question must, I think, be based on a misapprehension, but, if he would care to let me have particulars of any case which he has in mind, I will cause inquiry to be made and communicate the result to him in due course. The liability to United Kingdom Income Tax of visitors from the Dominions and foreign countries was explained in a circular 1531W which was issued by the Board or Inland Revenue in February, 1929, of which I am sending the hon. Member a copy.