Taxation (International and Other Provisions) Act 2010 section 835B

Domicile for income tax purposes of overseas electors

Section 835B ensures that actions taken by a British citizen living abroad to register as an overseas elector or to vote in UK elections do not, by themselves, affect where that person is treated as domiciled for income tax purposes, unless the person wants those actions to be taken into account.

• When determining a person's domicile for income tax, any action taken to register as an overseas elector or to vote as an overseas elector must be disregarded, regardless of when the action was taken.
• An overseas elector is someone registered on a parliamentary electoral register under the Representation of the People Act 1985, either as a non-resident British citizen or as a non-resident peer entitled to vote at European Parliamentary elections.
• The rule can be overridden if the person whose tax liability is being calculated wishes the electoral action to be taken into account when determining domicile — in that case, the resulting domicile determination applies only for the purpose of working out that specific tax liability.
• The original provision in section 200 of the Finance Act 1996 continues to apply separately for capital gains tax and inheritance tax purposes, having been amended to remove its income tax application.