questionText: To ask the Chancellor of the Exchequer, if she will make an assessment of the potential fiscal impact of introducing an exit tax payable upon persons ending their UK tax residency.
answerText: HMRC publishes regular estimates of the direct impacts of illustrative tax changes in its Direct effects of illustrative tax changes publication. However, the Government does not routinely publish costings for hypothetical tax changes outside of this.
heading: Taxation: Overseas Residence