Statutory Residence Test

20th December 2012

HMRC has today published draft guidance on the Statutory Residence Test that is due to come into effect from 6 April 2013, also published was guidance on Overseas Workday Relief.  We would recommend that anyone who may be affected by the new rules regarding tax residence in the UK looks at these documents now so that you are fully aware of how the new rules will impact upon your UK tax position. If you have any queries regarding the guidance we will be happy to assist.

Posted – 20/12/2012