• Type: Publication series
  • Date: 10/15/2012

United Kingdom – HMRC Releases Draft Legislation to Replace SP1/09 

KPMG LLP in the U.K. reports that the government has published a consultation, including draft legislation, on putting the Statement of Practice 1/09 (SP1/09) into statute. SP1/09 covers practical issues facing Resident but Not Ordinarily Resident (R/NOR) employees working in the U.K. as a consequence of changes made in the law relating to the remittance basis of taxation in Finance Act 2008, and the gradual steps taken by HM Revenue and Customs (HMRC) to deal with these concerns. HMRC has been wanting to incorporate SP1/09 in legislation for some time.

Download PDF of Flash International Executive Alert:

United Kingdom – HMRC Releases Draft Legislation to Replace SP1/09 (PDF)


Subscribe to receive Flash International Executive Alert in your inbox

Subscribe now

Flash Alerts Region list

To view Flash Alerts by country, click on a region. In the country list on the right, click on a country name.



Flash Alert home


Global Mobility home