Chancellor Rishi Sunak held US green card until last year

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 Mr 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, Mr 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."