Income Tax Act 2007 section 835B

Domicile for income tax purposes of overseas electors

Section 835B ensures that registering as an overseas elector or voting in UK elections does not, by itself, affect an individual's domicile for income tax purposes, unless the individual chooses otherwise.

• An individual's domicile for income tax is not changed simply because they register as an overseas elector or vote in UK elections — whether those actions took place before or after the relevant legislation came into force.
• An overseas elector is someone registered on an electoral register under section 1(2)(a) of the Representation of the People Act 1985.
• However, if the individual wishes their electoral activities to be taken into account when determining their domicile for income tax, they may elect for those activities to be considered.
• Where an individual makes such an election, the resulting domicile determination applies only for the purpose of working out their income tax liability and has no wider legal effect.