Chancellor Rishi Sunak held a US green card — allowing permanent residence in that country — while he was chancellor, his spokeswoman has said. He returned it in October last year, ahead of his first American trip as a UK government minister. The revelation comes as Sunak faces scrutiny over the revelation that his wife is not liable for UK taxes on her overseas earnings. He has accused his critics of running a "smear" campaign against his family. As a green card holder, Sunak filed US tax returns, his spokeswoman said, "but specifically as a non-resident, in full compliance with the law". She added: "As required under US law and as advised, he continued to use his green card for travel purposes. Upon his first trip to the US in a government capacity as chancellor, he discussed the appropriate course of action with the US authorities. "At that point it was considered best to return his green card, which he did immediately." Sunak"s wife Akshata Murty could save herself £280m in UK tax thanks to a loophole created by a treaty between the UK and India dating from the 1950s. Murty has "non-dom" status, meaning she does not have to pay UK tax on income earned abroad. Non-dom status "wears off" after 15 years and the person is subject to all tax requirements of a UK citizen — including on their estate. But there is an exception for Indian citizens around inheritance tax. A technicality means that even if Murty agrees to pay UK taxes on her worldwide income, but retains her non-dom status, she can still benefit from a provision in a 1956 treaty that was designed to stop Indian citizens being double-taxed on their estates in the UK and India. — BBC