International series

These leaflets can be viewed as PDF files and/or HTML web pages. To view a PDF file you must have Adobe Acrobat Reader installed on your computer. To save a file to your hard drive, right click on the link and choose the save option.

PDF

HTML

Description

RDR1

 

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

This is a guide for residents and non-residents on the residence, domicile and remittance basis rules for tax years 2012-13 onwards. It replaces the booklet HMRC6. This RDR1 guidance reflects the introduction of the legislative changes to the remittance basis that came into effect for tax year 2012-13 and the introduction of the statutory residence test for tax years 2013-14 onwards.

However, comprehensive details of these changes are not included and are available in the following notes:

Information Note; Remittance Basis (PDF 176K)

Guidance Note: Statutory Residence Test (SRT) (PDF 425K)

Guidance Note: Overseas Workday Relief (OWR) (PDF 89K)

HMRC6

 

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

Use this guide as a resident or non-resident for information on rules affecting your tax liability in the UK up to the end of tax year 2012-13 only.

This version of the guidance, last amended in October 2011, does not reflect legislative changes to the remittance basis that came into effect for tax year 2012-13 or the introduction of the Statutory Residence Test for the tax year 2013-14 onwards. Refer to the RDR1 and accompanying notes for those cases.

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

DT Digest (PDF 169K)

 

Digest of Double Taxation Treaties.

NI38 (PDF 260K)   Social Security abroad - National Insurance contributions, Social Security benefits, Health care in certain overseas countries
September 2009