Political Parties and Elections Bill

I am finding it difficult to envisage the practical circumstances in which the hon. Gentleman's example would apply. It seems to me that people making a claim to the tax authorities would know what they had claimed to be their resident or non-resident status. I cannot imagine circumstances in which someone would say to the tax authorities "Yes, I am resident" and then, strangely, turned out to be non-resident. I cannot see what tax advantage there could be for the taxpayer in such circumstances.