Rishi Sunak and his wife were legally declared to be "permanent US residents" while he was chancellor of the UK, it has been reported.
The claim comes after The Independent revealed that the Chancellor's spouse Akhshata Murty has non-domiciled status despite residing in Downing Street – potentially letting her off the hook for around ￡4.4 million in tax.
Now Sky News reports claims that the Downing Street couple held US "green cards" permitting them residence in the United States until more than a year into his chancellorship.
Holders of the green card are required to file US tax returns on their worldwide income – and also to make a legal commitment to "make the US your permanent home".
The pledge would seemingly be at odds with Mr Sunak's position as Chancellor of the United Kingdom, being a member of parliament since 2015 and minister since 2018, and the fact he lives on Downing Street.
Recommended What are India’s tax rules for nom-doms and why Sunak’s wife might benefit from them Rishi Sunak’s wife’s non-dom tax arrangements ‘not unusual’, claims minister Why is Chancellor Rishi Sunak’s wife Akshata Murty caught up in a row about tax?
A source told the broadcaster that "neither of them have green cards" currently – but would not be drawn on whether the pair had held the US residence cards since Mr Sunak had been chancellor. Mr Sunak and his wife both initially lived in California after their wedding in 2009.
The Independent has approached the Treasury for further comment but not yet received a response at the time of publication.
Mr Sunak lives in the flat above No 10 Downing Street with his wife and two daughters, while Boris Johnson and his family live at No 11, which was until recently the traditional home of the Chancellor of the Exchequer.
Liberal Democrat leader Ed Davey on Friday afternoon said he had written to the Cabinet Secretary Simon Case and the Independent Adviser on Ministers' Interests Lord Geidt, asking them to open an investigation into whether Mr Sunak had broken the the ministerial code by failing to declare his residency in the United States.
"How could the man who is responsible for UK tax policy regard any permanent residency status for the United States as acceptable? This would be a huge conflict of interest - and a serious breach of the Ministerial Code," Mr Davey said.
"Rishi Sunak must come clean about his own financial arrangements and whether he has ever held a Green Card. If he will not, then we need an independent investigation to get to the bottom of this."
It comes as senior Conservative MP Tobias Ellwood calls for a review of non-dom tax rules in the wake of revelations about Mr Sunak's household finances.
The select committee chair and ex minister said the current rules "are out of date" and "do need to be reviewed".
Opposition parties last night joined forces to demand answers from the chancellor after it emerged Ms Murty pays no UK tax on her huge foreign earnings.
Tax lawyers also dismissed Ms Murty’s claim that her non-dom status is a consequence of her Indian citizenship, pointing out that she has chosen to adopt it.
Condemning what he said was “breathtaking hypocrisy”, Sir Keir Starmer called for answers about “what schemes she may have been using to reduce her own tax”, a demand echoed by the Liberal Democrats and the Scottish National Party.
UK news in pictures Show all 50
1/50UK news in pictures
UK news in pictures 7 April 2022 Lorries queued in Operation Brock on the M20 near Ashford in Kent as freight delays continue at the Port of Dover, in Kent, where P&O ferry services remain suspended after the company sacked 800 workers without notice
PA
UK news in pictures 6 April 2022 Performer Martti Peltonen stands beneath a chocolate easter egg as it is shattered by a crossbow bolt during a photocall for Circus Vegas in Old Deer Park, Richmond, at the start of their first British tour in over four years
PA
UK news in pictures 5 April 2022 New street art which has appeared in Leith, Edinburgh, in response to Russia’s invasion of Ukraine. The mural features a Nightingale, the official national bird of Ukraine, against the country’s flag
PA
UK news in pictures 4 April 2022 Ai-Da, an ultra-realistic robot named after Ada Lovelace, the first computer programmer, paints an image during a photocall in London
AFP/Getty
UK news in pictures 3 April 2022 Cambridge women’s team celebrate after winning the 76th Women’s Boat Race on the River Thames in London
PA
UK news in pictures 2 April 2022 People protest against the rising cost of living outside Downing Street in London
Reuters
UK news in pictures 1 April 2022 Freight and passenger queues waiting to check in at the Port of Dover, Kent, as some ferry services remain suspended at the Port of Dover following P&O Ferries sacking of 800 seafarers without notice
PA
UK news in pictures 31 March 2022 A soldier of the Household Cavalry Mounted Regiment falls off a horse during a practice to participate in the state ceremonial surrounding this year's Platinum Jubilee celebrations at Hyde Park in London
AP
UK news in pictures 30 March 2022 Sheep in snow on Shetland
SWNS
UK news in pictures 29 March 2022 Queen Elizabeth II and the Duke of York arrive at a Service of Thanksgiving for the life of the Duke of Edinburgh, at Westminster Abbey in London
PA
UK news in pictures 28 March 2022 Performers including dancers from Ukraine rehearse the finale as Blackpool Tower Circus prepares to reopen following ￡1 Million renovation
Getty
UK news in pictures 27 March 2022 Re-enactors in the grounds of Bolton Castle near to Leyburn in North Yorkshire, watch as re-enactors bring alive the story of the Battle of Towton, which took place on March 29th, 1461 at a small village near to York called Towton
PA
UK news in pictures 26 March 2022 Early morning swimmers play with a ball in the sea at Cullercoats Bay on the north east coast of England
PA
UK news in pictures 25 March 2022 A view of lorries queued on the A20 near Dover in Kent as freight delays continue at the Port of Dover where P&O ferry services remain suspended after the company sacked 800 workers without notice last week
PA
UK news in pictures 24 March 2022 A group of people thought to be migrants are are guided up the beach after being brought in to Dungeness, Kent, onboard the RNLI Lifeboat following a small boat incident in the Channel
PA
UK news in pictures 23 March 2022 John Shipton, father of WikiLeaks founder Julian Assange, walks with his son’s partner Stella Moris as they leave from Belmarsh Prison in London where Moris was set to marry Julian Assange
AFP/Getty
UK news in pictures 22 March 2022 A pedestrian looks at cherry blossom trees in Battersea Park, in London
AFP/Getty
UK news in pictures 21 March 2022 People walk by daffodils and flowering cherry blossom in War Memorial Park in Coventry
PA
UK news in pictures 20 March 2022 The Druid Order Spring Equinox ceremony held at Tower Hill Terrace in London. The druids hold a ceremony celebrating the rise of the light. Ceridwen, the earth mother, brings token seeds which are symbolically sown around a circle. The concern of The Druid Order is with the evolution of humanity in harmony with the universe and to teach through open meetings, ceremonies, meditation and ritual
PA
UK news in pictures 19 March 2022 People take part in the “Stand up to Racism” march in central London to mark UN Anti-Racism Day
PA
UK news in pictures 18 March 2022 A dog walker on Bamburgh Beach in Northumberland
PA
UK news in pictures 17 March 2022 Britain’s Catherine, Duchess of Cambridge presents a traditional sprig of shamrock to the mascot of the 1st Battalion Irish Guards, Irish Wolfhound dog Turlough Mor known as Seamus - and his handler drummer Adam Walsh during a St Patrick’s Day Parade at Mons Barracks in Aldershot, south west of London.
AFP/Getty
UK news in pictures 16 March 2022 Lenny Boyd, 5, explores the sunflowers during a preview for Van Gogh Alive, an immersive, multi-sensory art experience combining high-definition projections of Van Gogh’s paintings with digital surround sound and aromas of Provence, at the Festival Square, in Edinburgh
PA
UK news in pictures 15 March 2022 Racegoers in the crowd watch the runners and riders in action as Brazil and jockey Mark Walsh win the Boodles Juvenile Handicap Hurdle on day one of the Cheltenham Festival
PA
UK news in pictures 14 March 2022 Nine year old Remo wears the police hat belonging to dog handle Constable Paul O’Donnell as they speak to the media at Tulliallan Police College, Police Scotland’s Headquarters
PA
UK news in pictures 13 March 2022 A train driver checks Locomotive 4555 as it steams up and prepares to pull out of the platform at Cranmore station on the East Somerset Railway
PA
UK news in pictures 12 March 2022 Surfers ride the waves at Rest Bay in Porthcawl as a yellow wind warning is in force across West Wales over the weekend
PA
UK news in pictures 11 March 2022 Members of the Royal Navy march through Portsmouth during a Royal Navy Freedom of the City parade
PA
UK news in pictures 10 March 2022 A woman walks miniature poodles into the first day of the Crufts Dog Show at the Birmingham National Exhibition Centre
PA
UK news in pictures 9 March 2022 A visitor looks at the piece of art called "Myth Explored, explained and exploded" dated of 1993, during a press visit of the exhibition "Natural History" dedicated to British artist Damien Hirst and his formaldehyde sculptures at the Gagosian Kings Cross gallery, in London
AFP via Getty Images
UK news in pictures 8 March 2022 MPs giving a standing ovation to Ukraine's President Volodymyr Zelensky after he speaks to them by live video-link in the House of Commons, in London
UK PARLIAMENT/AFP via Getty Images
UK news in pictures 7 March 2022 A mural of Ringo Starr, commissioned by Liverpool artist John Culshaw, is unveiled on the gable end of the Empress Pub on Admiral Street in Toxteth, Liverpool
PA
UK news in pictures 6 March 2022 Cars make their way along the flooded A1101 in Welney in Norfolk
PA
UK news in pictures 5 March 2022 People hold placards as they take part in a protest against the Russian invasion of Ukraine, in Trafalgar Square, London
AP
UK news in pictures 4 March 2022 Volunteers help sort through fresh donations after more than 500 boxes of essential supplies were gathered by Parenting Network at Portsmouth Guildhall
PA
UK news in pictures 3 March 2022 Commuters wait to get on a bus near Liverpool Street Station as all London Underground lines are suspended after thousands of workers began strike action in London
EPA
UK news in pictures 2 March 2022 Rend Platings and her husband Michael outside their home in Cambridge, which they have painted in the colours of the Ukraine flag in a show of support for friends in the country
PA
UK news in pictures 1 March 2022 Players take part in the Royal Shrovetide Football Match in Ashbourne, Derbyshire, which has been played in the town since the 12th century
PA
UK news in pictures 28 February 2022 Donations at the Klub Orla Bialego (White Eagle Club) in Balham, south London, made by members of the public, prior to their aid convoy setting off to Ukraine in aid of refugees fleeing the Russian invasion
PA
UK news in pictures 27 February 2022 People protest in front of the National Gallery in London against Russia’s massive military operation in Ukraine
Reuters
UK news in pictures 26 February 2022 The Duke and Duchess of Cambridge and Prince George in the stands during the Guinness Six Nations match at Twickenham Stadium, London
PA
UK news in pictures 25 February 2022 People head to St Mary’s Cathedral to light candles after a demonstration outside the Russian Consulate General in Edinburgh, following the Russian invasion of Ukraine
PA
UK news in pictures 24 February 2022 People protest against the Russian invasion on Ukraine outside Downing Street in London
EPA
UK news in pictures 23 February 2022 Swimmers from Hampstead Ponds cross the road in their swimming costumes outside the Royal Courts of Justice, London, as they await the result of a judicial review brought by Christina Efthimiou over whether the charges for bathing at the ponds in Hampstead Heath unlawfully discriminate against disabled people
PA
UK news in pictures 22 February 2022 Runners line up for the start of The Anshin Security Conditional Jockeys’ Handicap Hurdle at Taunton Racecourse
Getty
UK news in pictures 21 February 2022 Shoes on display at the ROKER AW22 presentation at London Fashion Week, in London
EPA
UK news in pictures 20 February 2022 The waters of the River Severn in edge towards homes in Ironbridge, Shropshire, as more wet and windy weather is set to sweep the UK. Storm Franklin is set to strike the UK just days after Storm Eunice destroyed buildings and left 1.4 million homes without power
PA
UK news in pictures 19 February 2022 Damaged caused to home of Dominic Good, in Stondon Massey, near Brentwood, Essex, after a 400-year-old oak tree in his garden was uprooted by Storm Eunice.
PA
UK news in pictures 17 February 2021 Activists from the People for the Ethical Treatment of Animals (PETA) protest against the use of feathers in clothing, ahead of London Fashion Week
Reuters
UK news in pictures 16 February 2022 Waves crashing on the seafront at Blackpool before Storm Dudley hits the north of England
PA
Ministers earlier attempted a fightback, condemning what one called “malicious attacks” on a private citizen, while another accused Labour of believing that “wives are merely an extension of their husbands”.
Mr Sunak broke his silence on Thursday night to accuse Labour of running a smear campaign against his family, adding: “To smear my wife to get at me is awful, right?”
The chancellor told The Sun: “I appreciate that in the past British people were trying to use [non-dom status] to basically not pay any tax in the UK. I can see that from my inbox, right? That’s a very clear perception.
“But that’s not the case here. She’s not a British citizen. She’s from another country. She’s from India. That’s where her family is...？that’s where she, you know, ultimately will want to go and look after her parents as they get older.
Recommended Senior Tory calls for review of non-dom tax rules after Rishi Sunak revelations No 10 denies role in tax status leak of Sunak’s wife - follow live What the papers say – April 8
“She pays full UK tax on every penny that she earns here in the same way that she pays full international tax on every penny that she earns internationally, say, in India.”
Earlier on Thursday, Boris Johnson ducked questions about the controversy, arguing: “I think it is very important in politics, if you possibly can, to try and keep people’s families out of it.”