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Domicile and Residence

In: Tax Guide 2014–2015

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

After protracted consultations on fundamental aspects of the UK taxation of non-residents and non-domiciliaries, which spanned more than three years, FA 2013 set out the UK’s first comprehensive statutory regime for determining resident status of individuals for tax purposes. The proposals were originally intended to operate from 6 April 2012, but were postponed to commence on 6 April 2013. As successive drafts became available, we kept readers advised of the latest known key factors (17.5.1), which were expected to come into effect between publication dates, such that our 2012–13 edition presented a summary of the proposals as published on 21 June 2012 (2011–12 edition — on 17 June 2011). Our 2013–14 edition reflected that the new regime was in force, FB 2013 was before Parliament and in May 2013 HMRC had published a 101 page ‘Guidance Note — RDR3’ and ‘Overseas Workday Relief — RDR4’ which set out their views on numerous detailed aspects.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2014. "Domicile and Residence," Palgrave Macmillan Books, in: Tax Guide 2014–2015, chapter 0, pages 271-286, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-41194-5_17
    DOI: 10.1057/9781137411945_17
    as

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