RFIG50400 - Residence - other information: members of the UK Parliament and House of Lords
Part 4 of the Constitutional Reform and Governance Act 2010 provides that members of the House of Commons (MPs) and House of Lords (Peers) are deemed resident in the UK for the purposes of income tax, inheritance tax and capital gains tax. From the 2025-26 tax year onwards, MPs and Peers are deemed long-term UK resident at all times in a tax year for the purposes of inheritance tax (see IHTM47000).
Prior to 6 April 2025, the 2010 Act provided that MPs and Peers were also deemed domiciled in the UK for the purposes of income tax, inheritance tax and capital gains tax.
The deemed residence status applies to the whole of each tax year in which a person is a member of either House, even if that person is a member for only part of the tax year and regardless of whether or not they are on a leave of absence. This does not affect their residence status for other purposes, except for eligibility to use the FIG regime (see RFIG44000). It does not apply to the Lords Spiritual or Peers who are disqualified from sitting and voting as a result of becoming a Member of the European Parliament or a judge.
For the purposes of the 2010 Act, a member of the House of Lords is someone who is entitled to receive a writ of summons and an MP is a person who has been elected and taken the oath upon taking their seat.