§ Dr. KumarTo ask the Chancellor of the Exchequer what plans he has to change the tax treatment of non-domiciled UK residents. [106029]
§ 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. As indicated in paragraph 5.82 of the Pre-Budget Report last November, the Treasury and the Inland Revenue will be publishing a background paper to aid discussion of how the rules compare with the Government's principles.