Taxpayers and the Revenue have often argued, over the years, about whether someone really is "resident" in the UK for tax purposes or not. The government recently brought in a statutory rule in the hope of bringing some certainty to the question. Unfortunately, the new Statutory Residency Test is a daunting piece of legislation, and the test itself not always easy to apply. So I was delighted to come across a flowchart, which sets out the rules clearly in a graphical form.
Some background information can be seen here:
UPDATE (December 2017): The content above has moved, but the flowchart can be found at this link:
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