Think carefully before taking advantage of the right to vote in UK
IN YOUR 5 March edition, you reported a little-publicised clause in the UK budget proposals that the UK was about to remove entirely the 15-year restriction on former UK-registered voters from voting in UK general elections after ceasing to be resident in the UK.
Whilst you reported this as a welcome ‘benefit’, I would suggest a little circumspection.
The scope of liability to UK taxation depends, in some instances (and I think particularly inheritance tax), on UK domicile. Those who were born in the UK automatically have a UK ‘domicile of origin’. It is difficult to shed that domicile, but it can be done by gaining a ‘domicile of choice’ in a different jurisdiction, such as Guernsey, by taking up residence there and showing an intention to make that one’s permanent or indefinite home. However, this is not simply done by declaration; the UK tax authorities will enquire as to its genuineness by judging the reality of where the ‘personal links’ of the person appear to be strongest, including links which are suggestive of a residual intention to return to the UK. Continuing to vote in UK elections after leaving that country to reside elsewhere would surely be seen as just such a ‘personal link’.
I must emphasise that I am not a taxation expert, but I would suggest that anyone who hails from the UK should think carefully before taking advantage of the right which the UK government is now generously proposing to extend. Is it not significant that this intention is announced in budget proposals by the Chancellor of the Exchequer? The old proverb ‘beware of Greeks bearing gifts’ comes to mind.
HARVEY MARSHALL
St Saviour’s