Residence tests

By |January 22nd, 2013|Uncategorized|Comments Off on Residence tests

HMRC have announced that legislation will be introduced in the Finance Bill 2013 to put the rules which determine an individual’s tax residence on a statutory basis.  The new statutory residence test will come into force from the start of the 2013/14 tax year.

The new legislation includes circumstances such as the situation where a […]