The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Individuals who are resident but are not domiciled in the UK and undertake duties of employment both in the UK and overseas under a single contract of employment are entitled to favourable tax treatment for the first three years of residence which allows:
The rules were changed from 6 April 2013 when the non-statutory practice (within SP 1/09) was codified as part of the introduction of the statutory residence test and the abolition of the concept of ordinary residence, which played a key part in the old rules. Both the old rules and the new rules are discussed below, along with the transitional provisions for tax years 2013/14 to 2015/16.
Note that the HMRC FAQs on the special mixed fund rules have been archived as part of the migration to the GOV.UK website. At the time of writing, it is understood that these FAQs still represent HMRC’s current view and that the guidance will be written back into the Residence Domicile and Remittance Basis Manual.
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