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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Particular Occupations: 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, ordinarily resident and domiciled in the UK for the purposes of income tax, inheritance tax and capital gains tax.

The deemed status will apply to the whole of each tax year in which a person is a member of either House, starting with the 2010-2011 tax year, 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 or domicile status for other purposes. It does not apply to the Lords Spiritual or peers who are disqualified from sitting and voting as 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.

If you have any problems regarding the residence status of the individual please either

  • E-mail - SPT, PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB