Residence and domicile: proposed amendments to the residence and domicile tax rules

Additional Frequently Asked Questions (FAQs) have been added on 15 April 2008 giving more details of the new rules on residence and domicile.

Background

HM Revenue & Customs (HMRC) published details on 18 January 2008 on the amendments to the residence and domicile tax rules which were announced by the Government at the 2007 Pre-Budget Report (PDF 72K). The documents published were:

At Budget 2008 a number of Budget Notes and a supplementary document were published.

The draft legislation will be amended to take into account changes to the proposals following public consultation. You should read the Budget Notes for details of the provisions.

If you have any questions about the proposals please contact us by telephone 020 7147 2762 or email the Offshore Personal Tax Team.