International series

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PDF	HTML	Description
IR20		Residents and non-residents. Liability to tax in the United Kingdom This booklet was updated earlier in 2008. It has now been updated again, in line with the undertaking we gave to our customers, to include guidance on the changes brought about by FA 2008 to the residence rules and how customers use the remittance basis. We are now able to provide this guidance as FA 2008 has received Royal Assent. We have only made additions to the existing guidance where they are required to cover the changes brought about by FA 2008 as we are currently preparing replacement guidance on residence and domicile issues. We shall be launching a consultation exercise to obtain customer views on the replacement guidance we are preparing to ensure that it meets our customers’ needs. When the replacement guidance is published, the current guidance will be withdrawn. In the meantime, this guidance can still be used to help customers understand their position on residence and domicile matters. July 2008
DT Digest		HMRC Residency. Digest of Double Taxation Treaties.

PDF

HTML

Description

IR20

Residents and non-residents. Liability to tax in the United Kingdom

This booklet was updated earlier in 2008. It has now been updated again, in line with the undertaking we gave to our customers, to include guidance on the changes brought about by FA 2008 to the residence rules and how customers use the remittance basis. We are now able to provide this guidance as FA 2008 has received Royal Assent.

We have only made additions to the existing guidance where they are required to cover the changes brought about by FA 2008 as we are currently preparing replacement guidance on residence and domicile issues. We shall be launching a consultation exercise to obtain customer views on the replacement guidance we are preparing to ensure that it meets our customers’ needs. When the replacement guidance is published, the current guidance will be withdrawn. In the meantime, this guidance can still be used to help customers understand their position on residence and domicile matters.

July 2008

DT Digest

HMRC Residency. Digest of Double Taxation Treaties.

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