United Kingdom – Statutory Residence: A consultation |
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- July 2011
- 291 KB
United Kingdom – Statutory Residence: A consultation- Area: Employers
Background
On 17 June the government proposed significant reforms of the UK’s tax residence rules and the taxation of non-domiciled individuals with the aim of improving the certainty and simplicity of the UK tax system for individuals entering or leaving the UK. The proposals include:
- Conclusive tests for residence and non-residence,
- Connectivity factors which may apply where the conclusive tests have not been met,
- Restriction on the availability of non-UK workday tax relief for assignments of less than three years.
Subject to consultation, the new rules will take effect on 6 April 2012.
