The following Private Client guidance note provides comprehensive and up to date legal information covering:
The concepts of residence and domicile (including deemed domicile) are used to establish the extent of an individual's liability to UK taxation (see: Introductory guide to residence and domicile for UK tax purposes).
For guidance on the concept of domicile and deemed domicile, see Practice Notes: Domicile, Deemed domicile for tax before 6 April 2017 and Deemed domicile for tax from 6 April 2017.
This Practice Note considers the concept of residence after 5 April 2013. The Residence before 6 April 2013 Practice Note provides guidance on the old rules.
HMRC's general guidance on residence from 6 April 2013 can be found in Guidance Note: Residence, Domicile and the Remittance Basis. The reference is RDR1. It replaces the booklet HMRC6 for tax years 2013/14 onwards. The RDR1 guidance 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 UK’s first formal tax residency test for individuals, the statutory residence test (SRT), for tax years 2013/14 onwards. However, comprehensive details of these changes are not yet included and are available in separate notes (Statutory Residence Test: RDR3, Overseas Workday Relief: RDR4 and Changes to the Remittance Basis notes). All the documents are available on the GOV.UK website. See: Tax on foreign income: rules from 6 April 2013.
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