UK News: Residence, Domicile and the Remittance Basis (HMRC6)

[Becky]

The Chartered Institute of Taxation (CIOT) have released a brief news article listing some of the changes they have spotted in the revised HMRC 6, which was re-released on 27th October 2011.

"HMRC published an updated version of HMRC 6 on the HMRC website on 27 October 2011. They have described the changes as mainly cosmetic, for example, some tidying up of links and the replacing of references to the former HMRC Charities Assets and Residence department with references to HMRC’s new Specialist Personal Tax division. However, there are other changes...

including:

• At Chapter 7 (Coming to the UK), the example in paragraph 7.6 (How to calculate your average days in the UK) has been re- framed.

• In Chapter 8 (Departing from the UK), changes have been made to paragraph 8.4 (Employees of the European Union) and in addition, examples one and two at paragraph 8.5 (Leaving the UK to work abroad as an employee) have been amended.

• There is some updating to Chapter 11 dealing with the payment of National Insurance contributions."

You can read HMRC6 in full here: HMRC website

 

[Truemanbrown]

You can obtain details of the proposed changes to the UK residency rules here.