KPMG LLP in the United Kingdom reports that on June 21, 2012, HM Treasury released a document that summarizes the responses to the consultation on a U.K. statutory residence test. This document will serve as a basis for draft legislation on the Statutory Residence Test and details the reforms to the concept of Ordinary Residence. It will also serve as a basis for additional consultations. Statutory resi-dence in the U.K. is a highly complex matter that can create complications for globally-mobile employees and their multinational employers. For more details, read this Flash International Executive Alert.