Mr. ALLENasked the Chancellor of the Exchequer whether, in view of the large number of British subjects resident abroad for more than six months in the year, he will adopt the principle of distinguishing unearned from earned income of residents abroad and collect full tax from British subjects whose residence abroad is voluntary and not a result of employment abroad?
§ Mr. P. SNOWDENI am not sure that I appreciate the precise meaning of the hon. Member's question. But I may remind him that a British subject does not, by residence abroad for more than six months in the year, necessarily cease to be chargeable to Income Tax as a person residing in the United Kingdom in respect of his total income, wherever arising, and that, in general, income arising in the United Kingdom is chargeable to tax wherever the recipient is resident.