§ Mr. Arthur Lewisasked the Chancellor of the Exchequer what are the rules governing persons who emigrate to save taxes concerning their visits and stays to Great Britain for holidays and business purposes; how long and how frequently they are allowed to return; and what action is taken to ensure they return in time and do not overstay and do not visit more frequently than is allowed by law.
§ Mr. Robert SheldonWhere an individual leaves the United Kingdom to take up permanent or long-term residence abroad he is normally regarded as ceasing to be resident for tax purposes from the day following his departure. However, in general terms, he would still be regarded as resident in the United Kingdom for tax purposes if his visits to the United Kingdom amount to a total of six months or more in a tax year or if his visits are habitual and average three months or more per tax year or, with certain exceptions, if he has accommodation retained for his use in the United Kingdom and makes any visit in the tax year, however short.
The Inland Revenue publishes a booklet—IR20—setting out the rules in more detail.
The Inland Revenue makes inquiries at appropriate intervals to check the pattern of visits and other relevant circumstances.