§ Mr. Arthur Lewisasked the Chancellor of the Exchequer if he will amend the law so that British citizens who have opted to live in tax havens to avoid British taxation and who have non-resident tax status must sign a register which is made available for public inspection.
§ Mr. RidleyNo.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer how he ensures that the large numbers of entertainers and business men who settle in tax havens to avoid paying British taxes are not permitted to enter and stay in the United Kingdom for more than 90 days in a year without losing non-resident tax status.
§ Mr. RidleyThe Inland Revenue calls for returns of income from individuals who appear likely to be or to have become resident in the United Kingdom and, if they claim not to be resident, they are required to establish their claim. Inquiries are also made at appropriate intervals to check the frequency and length of visits and other matters relevant to residence status.