HMRC has produced new guidance dealing with tax residence and domicile for tax years 2012/13 onwards.
The new guidance, RDR 1, is effective from 6 April 2013 and replaces the previous guidance, HMRC 6. It reflects the introduction of the legislative changes to the remittance basis that came into effect for tax year 2012-13 and the introduction of the statutory residence test for tax years 2013-14 onwards.
HMRC 6 should continue to be used for 2012/13 and earlier tax years.
It should be noted, however, that comprehensive details of the legislative changes are not yet included in RDR 1. For full details of the legislative changes, ACCA UK has a dedicated Residence and Domicile section, which focuses on the new rules, on its Technical Advisory website.
HMRC promise an updated RDR1 booklet, covering all these changes later this year. In the meantime, until RDR 1 has been updated to include full details of the legislative changes, HMRC offers the following additional guidance:
Post contributed by ACCA