International series

HMRC6

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

This booklet replaces the IR20 'Residents and non-residents - Liability to tax in the United Kingdom' (PDF 400K).
It provides guidance for customers who need to consider their residence, ordinary residence and domicile for Income Tax and Capital Gains Tax purposes. It also explains the Remittance Basis and when you might be liable to pay the Remittance Basis Charge.

Part 5 of HMRC6 was updated in February 2010 to reflect legislative changes made to the remittance basis rules. The remaining parts of HMRC6 were amended in the December 2010. This revised version will apply from the date of publication, 29 December 2010.

HM Revenue and Customs does not consider that the latest revisions have altered the current position in most cases. However you can continue to use the wording in the previous version of HMRC6 for any tax liability that arises before 5 April 2011.

The current version of the guidance, amended in October 2011, does not reflect legislative changes to the remittance basis proposed for tax year 2012-13. Details of these changes are available in an Information Note (PDF 176K).

The previous version of HMRC6 is available from the National Archives website (Opens new window).

DT Digest (PDF 169K)

Digest of Double Taxation Treaties.