Domicile and residence status of MPs and members of the House of Lords
Members of the House of Commons and the House of Lords are deemed from 6 April 2010 to be UK-domiciled, resident (and ordinarily resident up to 5 April 2013) for income tax, capital gains tax and inheritance tax purposes1. This includes individuals who are members for only part of the year or are on leave of absence. Peers who are judges or who attend the House of Lords by virtue of being an archbishop/bishop are excluded2.
In relation to tax years prior to 6 April 2013, where an individual was ordinarily resident in the UK and spent periods of occasional residence abroad, they were treated as remaining UK-resident and taxed accordingly3. See E6.124I. As a result, UK-based
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Web page updated on 17 Mar 2025 17:18